PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS

CHAPTER II TAXATION OF INCOME OF SPOUSESF15 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.

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282AF6 Jointly held property.

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282B Jointly held property: declarations.

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Separate assessments

F9283 Option for separate assessment.

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F10284 Effect of separate assessment on personal reliefs.

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F11285 Collection from wife of tax assessed on husband but attributable to her income.

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F12286 Right of husband to disclaim liability for tax on deceased wife’s income.

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Separate taxation

F13287 Separate taxation of wife’s earnings.

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F14288 Elections under section 287.

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