Related Commentary  Related CasesRelated HMRC Manuals

836(1)  This section applies if income arises from property held in the names of individuals–

(a)who are married to, or are civil partners of, each other, and

(b)who live together.

836(2)  The individuals are treated for income tax purposes as beneficially entitled to the income in equal shares.

836(3)  But this treatment does not apply in relation to any income within any of the following exceptions.

Exception A

Income to which neither of the individuals is beneficially entitled.

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