(1) In this section -
"income tax month" means -
(a) in relation to a period prior to 6 December 2001, a month beginning on the 6th day of a month and ending on the 5th day of the next month,
(b) the period beginning on 6 December 2001 and ending on 31 December 2001, and
(c) thereafter, a calendar month;
"year of marriage", in relation to a husband and wife, means the year of assessment in which their marriage took place.
(2) Section 1018 shall not apply in relation to a husband and his wife for the year of marriage.
(3) Where, on making a claim in that behalf, a husband and his wife prove that the amount equal to the aggregate of the income tax paid and payable by the husband on his total income for the year of marriage and the income tax paid and payable by his wife on her total income for the year of marriage is in excess of the income tax which would have been payable by the husband on his total income and the total income of his wife for the year of marriage if -
(a) he had been c
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