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(i) provides courses to which a scheme approved by the Minister under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992 a scheme or schemes of grants approved by the Minister under the Student Support Act 2011, applies, or

(i) provides courses to which a scheme approved by the Minister under the Local Authority (Higher Education Grants) Acts, 1968 to 1992 a scheme or schemes of grants approved by the Minister under the Student Support Act 2011, applies, or

(2) Subject to this section, where an individual for a year of assessment proves that he or she has, on his or her own behalf or on behalf of his or her dependant, made a payment in respect of qualifying fees in respect of an approved course for the academic year in relation to that course commencing in that year of assessment, the income tax to be charged on the individual for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.