6(1)In subsection (1)(b) of section 259 of that Act (additional personal allowance not available to a person entitled to the married couple’s allowance), for “to a deduction from his total income” there shall be substituted “ to an income tax reduction ”.
(2)In subsection (3) of that section (entitlement confined to only one deduction), for “deduction” there shall be substituted “ income tax reduction ”.
(3)In subsection (4A) of that section—
(a)for the words “a deduction”, in the first and third places where they occur, there shall be substituted “ an income tax reduction ”; and
(b)for the words “a deduction”, in the second place where they occur, there shall be substituted “ a reduction ”.