PART VIIU.K. GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS

CHAPTER IIU.K. TAXATION OF INCOME OF SPOUSES

Separate taxationU.K.

F1287 Separate taxation of wife’s earnings.U.K.

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Textual Amendments

F1Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII

F2288 Elections under section 287.U.K.

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Textual Amendments

F2Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII