PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER II TAXATION OF INCOME OF SPOUSESF9 AND CIVIL PARTNERS
Annotations:
Amendments (Textual)
General rules
F1279 Aggregation of wife’s income with husband’s.
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F2280 Transfer of reliefs.
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F3281 Tax repayments to wives.
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282 Construction of references to F4spouses or civil partners living together.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
282AF6 Jointly held property.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
282B Jointly held property: declarations.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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