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

Separate assessments U.K.

F1 286 Right of husband to disclaim liability for tax on deceased wife’s income. U.K.

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Textual Amendments

F1 Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII