1.20Single Assessment /Separate Treatment
TCA97 s1016TCA97 s1018(3)
In the case of both married couples and civil partnerships, either spouse/civil partner can make an election before the end of ...
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.