I move:
That, with effect from the year of assessment 1980-81, provision be made in the Act giving effect to this Resolution, to the extent and in the circumstances specified in that Act—
(a) defining the cases in which—
(i) sums which would otherwise be treated as income of a woman are to be treated as the income of her husband for tax purposes,
(ii) certain reliefs from income tax are to be granted to a husband whose wife is living with him.
(iii) a husband and wife are to be separately assessed to tax and certain reliefs from income tax, which could otherwise be due to the husband, are to be apportioned between the spouses,
and
(b) rendering a woman, her trustee, guardian or committee or her executors or administrators liable in certain cases for amounts of unpaid tax assessed on her husband, his trustee, guardian or committee or his executors or administrators,
and
(c) in relation to the year of assessment 1979-80 and earlier years of assessment—
(i) imposing a prohibition on certain repayments of tax, and
(ii) authorising the making of assessments on the basis specified in the Act giving effect to this Resolution.