# Finance Act 1988, Section 32: Abolition of aggregation of income.


Section 279 of the Taxes Act 1988 (which treats the income of a woman living with her husband as his income for income tax purposes) shall not have effect for the year 1990-91 or any subsequent year of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/section/32 (the official version)
Page: https://openlegislation.uk/finance-act-1988/section-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.