Taxes Consolidation Act 1997 section 1015

Interpretation (Chapter 1)

Section 1015 defines key terms and interpretive rules used throughout the chapter on the taxation of married couples.

• The "inspector" for the purposes of any notice is whichever inspector the spouse giving the notice would reasonably regard as the appropriate recipient, or any inspector who indicates willingness to accept it.
• A wife is treated as living with her husband for income tax purposes unless the couple are separated under a court order, by deed of separation, or in circumstances where the separation is likely to be permanent.
• A wife's income includes all sums that would form part of her total income, even where another enactment provides that such income should not be treated as the income of any other person.
• References to a person who has elected for a particular basis of assessment include a person deemed to have so elected, and references to joint assessment under section 1017 include separate assessment under section 1023.