S.L. 372.15 · Income Tax Return (Exemption) Order (S.L. 372.15)
S.L. 372.15 Art. 4Married individual living with his or her spouse.
With respect to a married individual living with his or her spouse references in this Order to an individual shall be construed as references to the responsible spouse and references to the income of an individual shall be construed as references to the income of both spouses.