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Legislation

Finance Act 1988

Crossheading Married couples

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Section 32 Abolition of aggregation of income.
Section 33 Personal allowance and married couple’s allowance.
Section 34 Jointly held property.
Section 35 Minor and consequential provisions.

Married couples
Jointly held property.

Section 34 | Jointly held property.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 34 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)