Income Tax Act, 1967.

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Separate assessments to income tax.

197.—(1) If an application is made for the purpose in such manner and form as may be prescribed by the Revenue Commissioners, either by a husband or wife, within six months before the 6th day of July in any year of assessment, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of this Act with respect to the assessment, charge, and recovery of tax shall, save as otherwise provided by this Act, apply as if they were not married.

(2) An application for the purposes of this section 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 6th day of July in the following year.

(3) The Revenue Commissioners may require returns for the purposes of this section to be made at any time.