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Exemption of income of married women.
16 & 17 Vict. c. 34.
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5.—(1) Where the total joint income of a husband and wife charged to income tax, by way either of assessment or deduction, does not exceed five hundred pounds, and upon a claim for exemption, relief, or abatement, under the Acts relating to the income tax, the commissioners for general purposes of those Acts are satisfied that such total income includes profits of the wife from any business carried on or exercised by means of her own personal labour, and that the rest of the total income or any part thereof arises or accrues from profits of a business carried on or exercised by means of the husband's own personal labour, and unconnected with the business of the wife, they shall deal with such claim as if it were a claim in respect of the said profits of the wife, and a separate claim on the part of the husband in respect of the rest of the total income, but they shall deal with any income of the husband arising or accruing from the business of his wife or from any source connected therewith as if it were part of the income of the wife.
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(2) In this section “business” means any profession, trade, employment, or vocation, or any office or employment of profit, and the “profits of a business” means any profits, gains, or remuneration arising or accruing from the business and chargeable under Schedule D. or Schedule E. in the Income Tax Act, 1853.
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