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Finance Act 1988

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Changes over time for: Paragraph 28

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Point in time view as at 21/07/2008.

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There are currently no known outstanding effects for the Finance Act 1988, Paragraph 28. Help about Changes to Legislation

28U.K.Where a woman is liable to a penalty under section 93(1) or 95(1) of the Taxes Management Act 1970, section 93(2) or 95(2) shall apply as if the reference to tax charged on or payable by her included a reference to any tax which is charged on or payable by her husband by virtue of section 279 of the Taxes Act 1988.

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