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(xii) relief under paragraphs 12 and 20 of Schedule 32, in the proportions in which they incurred the expenditure giving rise to the relief.

(c) Subject to subsection (4), Part 1 of the Table to section 15 shall apply to each of the spouses concerned.

(4) Where the part of the taxable income of a spouse chargeable to tax in accordance with subsection (2)(c) at the standard rate is less than that of the other spouse and is less than the part of taxable income specified in column (1) of Part 1 of the Table to section 15 (in this subsection referred to as the “appropriate part”) in respect of which the first-mentioned spouse is so chargeable to tax at that rate, the part of taxable income of the other spouse which by virtue of subsection (2)(c) is to be charged to tax at the standard rate shall be increased, to an amount not exceeding the part of taxable income specified in column (1) of Part 3 of the Table to section 15 in respect of which an individual to whom that Part applies is so chargeable at that rate, by the amount by which the taxable income of the first-mentioned spouse chargeable to tax at the standard rate is less than the appropriate part.

(4) Where the part of the taxable income of a spouse chargeable to tax in accordance with subsection (2)(c) at the standard rate is less than that of the other spouse and is less than the part of taxable income specified in column (1) of Part 1 of the Table to section 15 (in this subsection referred to as the “appropriate part”) in respect of which the first-mentioned spouse is so chargeable to tax at that rate, the part of taxable income of the other spouse which by virtue of subsection (2)(c) is to be charged to tax at the standard rate shall be increased, to an amount not exceeding the part of taxable income specified in column (1) of Part 3 of the Table to section 15 in respect of which an individual to whom that Part applies is so chargeable at that rate, by the amount by which the taxable income of the first-mentioned spouse chargeable to tax at the standard rate is less than the appropriate part.

(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 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.

(i) relief under sections 244 and 372AR sections 244, 372AR and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief;

(i) relief under sections 244 and 372AR sections 244, 372AR and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief;

(i) relief under sections 244 and 372AR sections 244, 372AR and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief;

(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;

(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;

(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;

(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;

(iv) relief under section 467, in the proportions in which they bear the cost of employing the person in respect of whom the relief is given;

(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;

(v) relief under section 469, in the proportions in which they bore the expenditure giving rise to the relief;

(vi) relief under sections 470, 470A, 470B and 473, to the husband or to the wife according as he or she made the payment giving rise to the relief;

(vi) relief under sections 470, 470A, 470B and 473, to the husband or to the wife according as he or she made the payment giving rise to the relief;

(vi) relief under sections 470, 470A, 470B and 473, to the husband or to the wife according as he or she made the payment giving rise to the relief;

(vii) relief under section 471, in the proportions in which they incurred the expenditure giving rise to the relief;

(viii) relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife;

(viii) relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife;

(viii) relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife;

(viiia) relief under section 472C, to the husband or the wife according as he or she is entitled to the relief under the said section;

(vi) relief under sections 470, 470A, 470B and 473, to the husband or to the wife according as he or she made the payment giving rise to the relief;

(ix) relief under sections 474 474A , 475, 476 475, 475A 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;

(ix) relief under sections 474 474A , 475, 476 475, 475A 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;

(ix) relief under sections 474 474A , 475, 476 475, 475A 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;

(ix) relief under sections 474 474A , 475, 476 475, 475A 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;

(ix) relief under sections 474 474A , 475, 476 475, 475A 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;

(x) relief under section 481, in the proportions in which they made the relevant investment giving rise to the relief;

(xi) relief under Part 16, in the proportions in which they subscribed for the eligible shares giving rise to the relief;

(xa) relief under section 848A(7), to the husband and wife according as he or she made the relevant donation giving rise to the relief;

(1) This section shall apply where pursuant to an application under section 1023 a husband and wife are assessed to tax for a year of assessment in accordance with that section.