Finance Act 1971

3 (1) Subject to the following provisions of this paragraph, the reliefs to be given under Chapter II of Part I of the Taxes Act (including the deductions from total income to be made for the purposes of surtax under section 28 of that Act) shall be determined as if the husband and the wife were not married and—

(a) any children of his (within the meaning of section 10(1) of the Taxes Act) were his children and not hers ;

(b) the wife's earnings were her only income ; and

(c) the husband's income included all income of the wife's other than her earnings.

(2) Accordingly the reliefs to be given under that Chapter in respect of the income chargeable under either sub-paragraph (a) or sub-paragraph (b) of paragraph 2 above shall not reduce the tax or the income chargeable under the other of those sub-paragraphs.

(3) No relief shall be given either to the husband or to the wife under section 6, 7, 9(2), 9(3), 13 or 14 of the Taxes Act.

(4) References in Chapter II of Part I of the Taxes Act to the claimant shall be construed as including the wife.