Income Tax Act 1805

Married Women.

CI. And be it further enacted, That any married Woman acting as a sole Trader by the Custom of any City or Place, or otherwise, shall be chargeable to such and the like Duties, and in like Manner, except as herein after is mentioned, as if she was actually sole and unmarried: Provided always, that the Profits of any married Woman living with her Husband shall be deemed the Profits of the Husband, and the same shall be charged in the Name of the Husband, and not in her Name, or of her Trustee or Trustees: Provided also, that any married Woman living in Great Britain separate from her Husband, whether such Husband shall be temporarily absent from her or from Great Britain, or otherwise, who shall receive any Allowance or Remittance from Property out of Great Britain, shall be charged as a Feme Sole, if entitled thereto, in her own Right, and as the Agent of the Husband, if the receive the same from or through him, of from his Property or on his Credit.