{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-1/paragraph-3.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) For any year of assessment during which or during a part of which (being a part beginning with 6th April) the individual is a married man whose wife is living with him and in relation to whom section 45(1) of this Act applies subsection (5) shall apply as if—\n(a) the chargeable gains accruing to him in the year included those accruing to her in the year or the part of the year, and\n(b) all the disposals of assets made by her in the year or the part of the year were made by him.\n(2) Subsection (5) shall not apply for any year of assessment during which or during a part of which (being a part beginning with 6th April)—\n(a) the individual is a married man whose wife is living with him but in relation to whom the said section 45(1) does not apply, or\n(b) the individual is a married woman living with her husband.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T10:18:25.768570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}