# Finance Act 1988, Paragraph 28


Where a woman is liable to a penalty under section 93(1) or 95(1) of the Taxes Management Act 1970, section 93(2) or 95(2) shall apply as if the reference to tax charged on or payable by her included a reference to any tax which is charged on or payable by her husband by virtue of section 279 of the Taxes Act 1988.

---
Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.