(1) In this section -
"qualifying individual", in relation to an individual, means -
(a) a relative of the individual,
(b) the individual's civil partner, or
(c) a relative of the individual's spouse or civil partner;
"relative", in relation to an individual, includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian.
(2) Subject to this section, where an individual for a year of assessment proves -
(a) that throughout the year of assessment either he or she or a qualifying individual in relation to the individual was totally incapacitated by physical or mental infirmity, and
(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual's spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,
the
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