# Income and Corporation Taxes Act 1988, Paragraph 12

Extent: E+W+S+N.I.

References in paragraphs 10 and 11 above to a husband or wife do not include references to a separated husband or wife.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/7/paragraph/12 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-7/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.