Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2018 Edition
PART 44MARRIED, SEPARATED AND DIVORCED PERSONS
CHAPTER 1Income Tax
Overview
This Chapter deals primarily with the tax treatment of married couples and the various assessment options available...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.