Income and Corporation Taxes Act 1988 (c. 1)

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

CHAPTER IIU.K. TAXATION OF INCOME OF SPOUSES[F1 AND CIVIL PARTNERS]

Textual Amendments

F1Words 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

Separate assessmentsU.K.

F2283 Option for separate assessment.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F2Ss. 283-288 repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part VIII