Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 4 U.K.Personal taxation

Miscellaneous U.K.

F1 91Income of spouses: jointly held property U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 91 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)