Direct Tax Acts, Finance Act 2014
1022 Special provisions relating to tax on wife’s income
ITA67 s196; FA80 s18; FA00 s29; FA02 s138 and Sch6
[(1) Where-
(a) an assessment to income tax (in this section referred to as the “origin...
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.