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(i) the definition of “chargeable tax” in section 3(1) shall apply as if the references to total income were references to taxable income;

(I) the benefit flowing from such deductions as are specified in the provisions referred to in Part 1 of the Table to section 458 for the tax year exceeds the income tax chargeable on the individual’s income for the tax year, the balance shall be applied to reduce the income tax chargeable on the income of the individual’s spouse spouse or civil partner for that year, and

(a) an election under section 1018 (including a deemed election under that section) section 1018 or 1031D (including a deemed election under either of those sections) to be assessed to tax in accordance with section 1017 section 1017 or, as the case may be, section 1031C has effect for the tax year,

(ii) subsection (1) of section 1017 shall apply as if the following paragraph was substituted for paragraph (a) of that subsection:

(a) an election under section 1018 (including a deemed election under that section) section 1018 or 1031D (including a deemed election under either of those sections) to be assessed to tax in accordance with section 1017 section 1017 or, as the case may be, section 1031C has effect for the tax year,

(c) the provisions of section 1019(3) apply for that year,

of section 1019 shall be construed as references to taxable income;

(iv) the reference to so assessed and charged for each subsequent year of assessment in section 1019(4)(a) shall be construed as a reference to—

(v) the reference to so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment in section 1019(4)(b) shall be construed as a reference to—

(b) an application under section 1023 section 1023 or, as the case may be, section 1031H has effect for that year, or

(a) an election under section 1018 (including a deemed election under that section) section 1018 or 1031D (including a deemed election under either of those sections) to be assessed to tax in accordance with section 1017 section 1017 or, as the case may be, section 1031C has effect for the tax year,

(iia) subsection (1) of section 1031C shall apply as if the following paragraph was substituted for paragraph (a) of that subsection:

(a) an election under section 1018 (including a deemed election under that section) section 1018 or 1031D (including a deemed election under either of those sections) to be assessed to tax in accordance with section 1017 section 1017 or, as the case may be, section 1031C has effect for the tax year,

(b) an application under section 1023 section 1023 or, as the case may be, section 1031H has effect for that year, or