Section 16

by substituting for subsection (8) the following subsection:

“(8) Where subsection 45(2) has applied for a year of assessment, the portion of the tax charged for that year upon the husband or the wife in whose name the assessment was made which is attributable to the total

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Finance (No. 2)

income for that year of the wife who elects or the husband who elects, as the case may be, may, if necessary, be collected from the wife who elects or the husband who elects; and this Part shall apply (with any necessary modifications) as if, on the day on which a notice of assessment or a notice of increased assessment for that year is served on the husband or the wife that notice of assessment or notice of increased assessment had been served on the wife who elects or the husband who elects, as the case may be:

Provided that nothing in this subsection shall be construed as conferring on the wife who elects or the husband who elects, as the case may be, any right of appeal under section 99.”; and

by substituting for subsection (9) the following subsection:

“(9) For the purposes of subsection (8), the part of the tax charged for a year of assessment upon the husband or the wife which is attributable to the total income for that year of the wife who elects or the husband who elects, as the case may be, shall be determined in accordance with the formula—

A

— x C

B where—

in the case of the wife who elects—

A is that wife’s total income for a year of assessment;

B is the aggregate of the husband’s and that wife’s or wives’ total income; and

C is the tax charged for the year of assessment where paragraph 45(2)(a) applies; or

in the case of the husband who elects—

A is that husband’s total income for a year of assessment;

B is the aggregate of the wife’s and the husband’s total income; and

C is the tax charged for the year of assessment where paragraph 45(2)(b) applies.”.

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Amendment of section 110