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SPI: keep Marriage Allowance on recipients (MAIND) and give transferors their cut allowance - #502

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spi-marriage-allowance-recipient

Commits on Oct 1, 2026
- Mark SPI Marriage Allowance recipients and transferors for the statutory model
  
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  5e4d58b
- Skip the SPI statute test until policyengine-uk has the statutory Marriage Allowance
  
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  61754ca
- Address review: fail loudly without policyengine-uk, pin MAIND == 0 for transferors
  
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  ba07c78
- Assert that exactly the qualifying SPI records relinquish allowance
  
  MaxGhenis
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  8ec96d8