Part II Other Provisions
Finance Act 1988 (1988 c 39) | Legislation

Part II Other Provisions

23, 24

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The transition

25

The operation of section 279(1) of the Taxes Act 1988 for a year of assessment earlier than the year 1990-91 in the case of a married woman shall not affect the question whether there is any income of hers chargeable to income tax for the year 1990–91 or any subsequent year of assessment or, if there is, what is to be taken to be its amount for income tax purposes.

Returns

26

Where

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