Direct Tax Acts, Finance Act 2022
1022 Special provisions relating to tax on wife’s income
ITA67 s196; FA80 s18; FA00 s29; FA02 s138 and Sch6; F(TA)A15 s40(1); FA17 s75 and Sch3(o)
[(1) Where-
(a) an assessment to income tax (in ...
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