OpenLegislation

Paragraph 27

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where a man delivers a return such as is mentioned in paragraph 26 above, the reference in sections 93(2) and 95(2) of the Taxes Management Act 1970 (penalties) to tax charged on or payable by him shall include a reference to tax charged on or payable by his wife in respect of any income of hers.