| 1. | Less : married person s allowance
减:已婚人士免税额 |
| 2. | Married person s allowance ; or
已婚人士免税额或 |
| 3. | Married person ' s allowance
已婚人士免税额 |
| 4. | Situation 2 - you are married and your spouse has no income you are entitled to married person s allowance
情况2 ：你是一名已婚人士及配偶没有任何入息你可享有已婚人士免税额 |
| 5. | You are eligible to claim married person s allowance if you were , at any time during a year of assessment ,
如你在任何课税年度内任何时间符合下列条件，则你便可申索已婚人士免税额： |
| 6. | A taxpayer is eligible to claim married person s allowance if heshe was , at any time during a year of assessment ,
纳税人如在任何课税年度内任何时间符合下列条件，则他她便可申索已婚人士免税额： |
| 7. | Their income and allowances will be aggregated , and married person s allowance will be deducted from joint total income
他们的入息和免税额都会合计。评税主任会从他们的入息总额中扣减已婚人士免税额。 |
| 8. | A taxpayer may claim the married person s allowance for his her separated spouse provided that the marriage relationship has not been dissolved
纳税人亦可因为供养其分居的配偶而申索已婚人士免税额，只要其婚姻关系仍未终结。 |
| 9. | If spouse had no income chargeable to salaries tax , put a tick in box 79 in part 8 . 1 so that married personal allowance will be granted
如配偶无薪俸入息，纳税人必须在8 . 1部方格第79号内加上号，才可得到已婚人士免税额。 |
