# Finance Act 1988, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.