Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

1023Application for separate assessments Summary Separate assessment is an option open to a married couple. This section sets out how it is to apply and provides for the application of income t...
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.