Income Tax Act 2007

39 Transfer of part of blind person’s allowance to a spouse or civil partner

(1) This section applies to an individual who is entitled to a blind person’s allowance under section 38 for a tax year if—

(a) the individual is a person whose spouse or civil partner is living with the individual for the whole or any part of the tax year, and

(b) the spouse or civil partner meets the requirements of section 56 (residence etc).

(2) If—

(a) the allowance exceeds the individual’s remaining relievable income,

(b) the individual makes an election, and

(c) the individual’s spouse or civil partner makes a claim,

the individual’s spouse or civil partner is entitled to an allowance for the tax year equal to the amount of the excess.

(3) The individual’s remaining relievable income is the amount found by—

(a) taking the amount of the individual’s net income, and

(b) subtracting any personal allowance to which the individual is entitled for the tax year.