13U.K.In section 37A of the Taxes Management Act 1970 (effect of assessment where allowances transferred)—
(a)after the word “person’s”, in the first place where it occurs, there shall be inserted “ liability to income tax or ”;
(b)for the words from “any deduction made” to “spouse” there shall be substituted “ any income tax reduction or deduction from total income made in the case of that person’s spouse ”; and
(c)for the words from “and where” onwards there shall be substituted “ and the entitlement in that case of the first-mentioned person for the year in question to any income tax reduction or deduction from total income shall be treated as correspondingly reduced. ”