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.

Cross references

ICTA 1988, s. 279(1): aggregation of income of spouses (effective only for years prior to 1990–91).


RETURNS

26–28  [Spent.]

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