Direct Tax Acts, Finance (No. 2) Act 2023
1031C Assessment of nominated civil partner in respect of income of both civil partners
F(No.3)A11 s1(1); FA16 s55(b)
[(1) Where an election under section 1031D to be assessed to tax in accor...
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.