Section 279 of the Taxes Act 1988 (which treats the income of a woman living with her husband as his income for income tax purposes) shall not have effect for the year 1990-91 or any subsequent year of assessment.
Section 32: Abolition of aggregation of income.
Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General
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