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Separate assessments to sur-tax.
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198.—(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 the year of assessment—
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(a) sur-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 sur-tax, shall apply as if they were not married; and
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(b) the income of the husband and wife shall be treated as one in estimating total income for the purpose of sur-tax, and the amount of sur-tax payable in respect of the total income shall be divided between the husband and wife in proportion to their respective incomes, and the total amount payable shall not be less than it would have been if an application had not been made under this section.
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(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.
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(3) The Revenue Commissioners may require returns for the purposes of this section to be made at any time.
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