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(b) Any reduction of income tax to be made under section 187(4)(b) or 188(5) for a year of assessment shall be allocated to the husband and to the wife in proportion to the amounts of income tax which but for section 187(4)(b) or 188(5) would have been payable by the husband and by the wife for that year.

(b) Any reduction of income tax to be made under section 187(4)(b) or 188(5) for a year of assessment shall be allocated to the husband and to the wife in proportion to the amounts of income tax which but for section 187(4)(b) or 188(5) would have been payable by the husband and by the wife for that year.

(b) Any reduction of income tax to be made under section 188(5) for a year of assessment shall be allocated to each civil partner in proportion to the amounts of income tax which but for section 188(5) would have been payable by both civil partners for that year.

(b) Any reduction of income tax to be made under section 188(5) for a year of assessment shall be allocated to each civil partner in proportion to the amounts of income tax which but for section 188(5) would have been payable by both civil partners for that year.

(2) (a) For the purposes of this section and section 188, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child, then, subject to subsection (3), the specified amount (within the meaning of this section or section 188, as the case may be) shall be increased for that year of assessment by—

(2) (a) For the purposes of this section and section 188, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child, then, subject to subsection (3), the specified amount (within the meaning of this section or section 188, as the case may be) shall be increased for that year of assessment by—

(b) Any question as to whether a child is a qualifying child for the purposes of this section or section 188 shall be determined on the same basis as it would be for the purposes of section 462, but without regard to subsections (1)(b), (2), (3) and (5) of that section. subsections (1)(b), (2) and (3) of that section.

(3) Where for any year of assessment 2 or more individuals are, or but for this subsection would be, entitled under subsection (2) to an increase in the specified amount (within the meaning of this section or section 188, as the case may be) in respect of the same child, the following provisions shall apply:

(c) Except for the purposes of sections 187 and 188 Except for the purpose of section 188, no account shall be taken of relievable interest in calculating the total income of the individual by whom the relievable interest is paid.

(ii) the total income of the individual for that year of assessment does not exceed the specified amount (within the meaning of section 188(2)) applicable to that individual,

(I) except for the purposes of a claim to repayment under section 267(3), the specified amount within the meaning of section 187 or 188 section 188 shall, as respects the year of assessment for which he or she is to be charged to income tax in respect of the relevant interest, be increased by the amount of that payment,

(ii) where the specified amount is so increased, references in sections 187 and 188 section 188 to—

(ii) the total income of the individual for the year of assessment in which the declaration is made will not exceed the specified amount (within the meaning of section 188(2)) applicable to that individual,

(6) Where, on the basis of the information furnished to them under section 894A(2) or any other information in their possession, the Revenue Commissioners are satisfied as to the title of an individual to relief under any of the provisions specified in the Table to section 458 or under section 187 or 188 section 188 then, notwithstanding any other provision of the Income Tax Acts to the contrary, if the Revenue Commissioners consider it appropriate in the circumstances, the relief due may be given to the individual without the making of and proving of a claim for that relief.

(10) Subject to subsection (11), where section 188 applies, the specified amount (within the meaning of that section) shall be increased by—

(5) Where this Chapter applies to an individual for a tax year, the provisions of section 187 (as amended by the Finance Act 2008) or section 188 shall not apply to the individual for that year.

(i) except for the purposes of a claim to repayment under paragraph (d), the specified amount within the meaning of section 188(2) shall, as respects the year of assessment for which the person is to be charged to income tax in respect of the relevant payment, be increased by that amount, and

(b) the provisions of sections 187 and 188 section 188, and the reductions specified in Part 2 of the Table to section 458 shall not apply as regards income tax so charged.

and section 188, and the reductions specified in Part 2 of the Table to section 458, shall not apply as regards the tax so charged.

(III) section 188 shall not apply as regards the amount so charged.

(b)sections 187 and 188 section 188 shall not apply as regards income tax so charged.

(c) section 188 shall not apply as regards the amount so charged.

(III) section 188 shall not apply as regards income so charged,