836 Jointly held property
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 3
Jointly Held Property

836  Jointly held property

(1)     This section applies if income arises from property held in the names of individuals—

(a)     who are married to, or are civil partners of, each other, and

(b)     who live together.

(2)     The individuals are treated for income tax purposes as beneficially entitled to the income in equal shares.

(3)     But this treatment does not apply in relation to any income

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