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Practical Income Manual 2021.

Incompatibilities between deductions

  • The deduction for a spouse not legally separated is incompatible with the deduction for descendants and ascendants with disabilities with respect to the same person.

  • The deduction for a large family and the deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for maintenance are incompatible with each other.