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(ii) relief under sections 461, 464, 465 (other than subsection (3) subsection (4) subsection (3)) and 468, in the proportions of one-half and one-half;

(iii) relief in respect of a child under section 465(3) section 465(4) section 465(3) and relief in respect of a dependent relative under section 466, to the husband or to the wife according as he or she maintains the child or dependent relative;

a reference to a child of a person includes a child in respect of whom the person was at any time before the making of the maintenance arrangement concerned entitled to a deduction under section 465 relief under section 465.

(ii) in so far as it flows from relief under sections 461, 464, 465 (other than subsection (3)) and 468, in the proportions of one-half and one-half,

(iii) in so far as it flows from relief in respect of a child under section 465(3) and relief in respect of a dependent relative under section 466, to the civil partner who maintains the child or dependent relative,

(1A) In this section a reference to a child of a civil partner includes a child in respect of whom the civil partner was at any time before the making of the maintenance arrangement concerned entitled to relief under section 465.

(d) for the purposes of section 465(6), the payment shall be deemed to be an amount expended on the maintenance of the child by the civil partner who makes the payment and, notwithstanding that the payment is made to the other civil partner to be applied for or towards the maintenance of the child and is so applied, it shall be deemed for the purposes of that section not to be an amount expended by that other civil partner on the maintenance of the child.

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Section 465

(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be entitled to a deduction entitled to relief in respect of the employed person (including a person whose services are provided by or through an agency) under section 465 or section 466.

(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB, 472B and 472BA.

(2) Nothing in subsection (1) shall affect a claimant’s entitlement to a deduction relief under section 462 section 462B or 465.