PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER II TAXATION OF INCOME OF SPOUSESF2 AND CIVIL PARTNERS
Annotations:
Amendments (Textual)
General rules
F1279 Aggregation of wife’s income with husband’s.
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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