The Income Tax (Repayments to Wives) Regulations 1978
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 22(6) of the Finance Act 1978(a), hereby make the following Regulations:—

(a) 1978 c. 42.  (b) 1889 c. 63.  (c) S.I. 1973/334.  (d) The relevant amending Regulations are S.I. 1974/2102, 1975/728, 1976/381, 950, 1977/700, 1978/326.  (e) S.I. 1975/1283.