Direct Tax Acts, Finance Act 2014
1017 Assessment of husband in respect of income of both spouses
ITA67 s194; FA80 s18
(1) Where in the case of a husband and wife an election under section 1018 to be assessed to tax in accordance...
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.