- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1971
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1971 c. 68
- SCHEDULE 4
- Effect of deductions etc.
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Effect of deductions etc.
4(1)Notwithstanding anything to the contrary in the Income Tax Acts, where any amount is under any provision of those Acts to be deducted from or set off against income in respect of any payments, loss or capital allowance, then—
(a)if under that provision it is (or is in the first instance) to reduce the wife's earned income, or is to be deducted or set off in respect of payments made by her, it shall be treated as reducing her earnings and as not reducing any other income ; and
(b)in any other case it shall be treated as not reducing the wife's earnings.
(2)Sub-paragraph (1) above shall not affect the giving of any relief under section 174 of the Taxes Act (carry-back of terminal losses) for a year of assessment for which no election under section 23 of this Act was in force.
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