Finance Act, 1919

Amendment of law as to separate assessment of husband and wife.

26. This sixth day of July shall be substituted for the sixth day of May in section eight of the Income Tax Act, 1918 and in rule seventeen of the general rules as the date before which an application for separate assessment of husband and wife must be made under those provisions; and an application for the purposes of those provisions may in the case of persons marrying during the course of a year of assessment be made as regards that year at any time before the sixth day of July in the following year; and those provisions shall have effect accordingly.