Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
531IMarried couples
Summary
This section provides that in joint assessment cases where liability to levy in respect of relevant income arises the assessment made on the assessable spouse may in...
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.