Finance Act, 1960

Amendment of section 3 of Finance Act, 1956.

6.Section 3 of the Finance Act, 1956 , is hereby amended by the substitution of the following subsection for subsection (2):

“(2) For the purposes of subsection (1) of this section the question whether or how far the said sums exceed twenty-five pounds shall, where by virtue of section 8 of the Finance Act, 1958 , a woman's income is deemed to be her husband's, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section.”