11. Amendment of section 473B of Principal Act (Rent tax credit)
(1) Section 473B of the Principal Act is amended -
(a) by the insertion of the following subsection after subsection (6):
"(6A) Notwithstanding anything in this section, where, in respect of a year of assessment -
(a) an individual is entitled, in respect of a residential property, to an allowance to which subsection (1), (1A) or (1B) of section 836 applies, or
(b) an individual is allowed, in accordance with section 836(2), a deduction under section 114 in respect of expenses in maintaining a residential property,
this section shall not apply to a qualifying payment made in that year in respect of that residential property.",
(b) by the substitution of the following subsection for subsection (8):
"(8) Where -
(a) a claimant, or
(b) in a case where subsection (4) applies, a claimant's spouse or civil partner,