Marriage Allowance Provision

While there is the provision of marriage allowance, the fixed personal allowance of £1150 is transferred to another partner.
During the calculation of income tax liability, total liability of recipient is calculated and on final step Marriage Allowance of (1150*20%=230) is deducted.
My doubt is can it be done in this way too?
Taxable Income of recipient is calculated, Transferred amount of PA deducted and the outcome figure is taxed at 20%
For the question I had, I got the same answer in both cases but in my Kaplan Text and Opentuition Notes I found MA deducted at the end after tax liability.