Income and Corporation Taxes Act 1988 (c. 1)

PART VII U.K. GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS

CHAPTER II U.K. TAXATION OF INCOME OF SPOUSES[F1 AND CIVIL PARTNERS]

Textual Amendments

F1 Words in Pt. 7 Ch. 2 heading inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 61

General rules U.K.

F2 279 Aggregation of wife’s income with husband’s. U.K.

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Textual Amendments

F2 S. 279 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), ss. 32, 148, Sch. 14 Part VIII

F3 280 Transfer of reliefs. U.K.

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Textual Amendments

F3 S. 280 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

F4 281 Tax repayments to wives. U.K.

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Textual Amendments

F4 S. 281 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

282 Construction of references to [F5 spouses or civil partners] living together. U.K.

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Textual Amendments

F5 Words in s. 282 heading substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 62(b)

F6 S. 282 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 41, Sch. 3 Pt. 1 (with Sch. 2)

[F7 282A Jointly held property. U.K.

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Textual Amendments

F7 Ss. 282A, 282B inserted (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 34

F8 Ss. 282A, 282B repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 42, Sch. 3 Pt. 1 (with Sch. 2)

282B Jointly held property: declarations. U.K.

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Textual Amendments

F9 Ss. 282A, 282B repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 42, Sch. 3 Pt. 1 (with Sch. 2)

Separate assessments U.K.

F10 283 Option for separate assessment. U.K.

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Textual Amendments

F10 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

F11 284 Effect of separate assessment on personal reliefs. U.K.

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Textual Amendments

F11 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

F12 285 Collection from wife of tax assessed on husband but attributable to her income. U.K.

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Textual Amendments

F12 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

F13 286 Right of husband to disclaim liability for tax on deceased wife’s income. U.K.

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Textual Amendments

F13 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

Separate taxation U.K.

F14 287 Separate taxation of wife’s earnings. U.K.

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Textual Amendments

F14 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

F15 288 Elections under section 287. U.K.

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Textual Amendments

F15 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII