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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2011 - onwards
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485FA. Adaptation of provisions relating to taxation of married persons.

Where this Chapter applies to an individual or his or her spouse or civil partner for a tax year, and -

(a) an election under section 1018 or 1031D (including a deemed election under either of those sections) to be assessed to tax in accordance with section 1017 or, as the case may be, section 1031C has effect for the tax year,

(b) an application under section 1023 or, as the case may be, section 1031H has effect for that year, or

(c) the provisions of section 1019(3) apply for that year,

in respect of the individual and his or her spouse, then the following provisions shall apply:

(i) the definition of 'chargeable tax' in section 3(1) shall apply as if the references to total income were references to taxable income;

(ii) subsection (1) of section 1017 shall apply as if the following paragraph was substituted for paragraph (a) of that subsection:

'(a) the husband shall be assessed and charged to income tax, not only in respect of his taxable income (if any) for that year, but also in

Comparing proposed amendment...