§ 48. Mrs. Joyce Butlerasked the Chancellor of the Exchequer by what authority paragraph 8 of the Treasury Explanatory Booklet LR.13 1972 states that an election for separate taxation of wife's earnings does not mean that a separate return is required from the wife, but that the present obligation of the husband to make a return of his wife's earnings remains; and if he will make a statement.
§ Mr. Patrick JenkinThe statutory authority for this statement is paragraph 7 of Schedule 4 to the Finance Act 1971. There is also provision, under Section 38 of the Income and Corporation Taxes Act 1970, whereby either a husband or wife may elect to be separately assessed for tax purposes. In that event each may make an independent return of his or her own income. These two provisions—for separate taxation and for separate assessment—can operate independently of each other or, of course, together.