1019. Assessment of wife in respect of income of both spouses.

(1) In this section -

"the basis year", in relation to a husband and wife, means the year of marriage or, if earlier, the latest year of assessment preceding that year of marriage for which details of the total incomes of both the husband and the wife are available to the inspector at the time they first elect, or are first deemed to have duly elected, to be assessed to tax in accordance with section 1017;

"year of marriage", in relation to a husband and wife, means the year of assessment in which their marriage took place.

(2) Subsection (3) shall apply for a year of assessment where, in the case of a husband and wife who are living together -

(a)

(i) an election (including an election deemed to have been duly made) by the husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to the year of assessment, and

(ii) the husband and the wife by notice in writing jointly given to the inspector before 1 April in the year of assessment elect that

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