SCHEDULES
SCHEDULE 3 Married Couples: Minor and Consequential Provisions
Part II Other Provisions
Returns
28
Where a woman is liable to a penalty under section 93(1) or 95(1) of the Taxes Management Act 1970, section 93(2) or 95(2) shall apply as if the reference to tax charged on or payable by her included a reference to any tax which is charged on or payable by her husband by virtue of section 279 of the Taxes Act 1988.