(1) That, in relation to income tax for the year 1983-84 and subsequent years of assessment, a husband and his wife shall not be entitled to elect, or to be deemed to have elected, under section 195 (inserted by the Finance Act, 1980 (No. 14 of 1980)) of the Income Tax Act, 1967 (No. 6 of 1967), to be assessed to income tax for the year of assessment in which their marriage took place in accordance with the provisions of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).