Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
531AVMarried couples or civil partners
Summary
This section provides that in joint assessment cases, an assessment made on the assessable spouse or nominated civil partner may incorporate USC d...
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.