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(b) the individual’s taxable income determined in accordance with section 485E, and

(a) the individual’s taxable income for the year determined as if this Chapter, other than section 485F, did not apply to the individual for that year,

(b) Subparagraph (ii) of paragraph (a) shall only apply to an individual who has made a return under section 951 for a tax year and whose income, including income exempt from tax, from all sources and disregarding all deductions, allowances and other tax reliefs is equal to or greater than the threshold amount the income threshold amount.

(7) Subsections (9) and (10) of section 951 shall apply to a statement required to be delivered under this section in the same way as they apply to a return required to be delivered under that section, and for this purpose a reference in those subsections to a return, other than a reference to the specified return date for the chargeable period, shall be construed as a reference to a statement under this section.

(5) Where this Chapter applies to both a husband and a wife, not being persons to whom section 1016 applies, then separate statements under this section shall be required from both the husband and the wife to both a husband and a wife, not being persons to whom section 1016 section 1016 or 1023 applies, or to both civil partners, not being persons to whom section 1031B section 1031B or 1031H applies, then separate statements under this section shall be required from both the husband and the wife or, as the case may be, both civil partners and both statements shall be made on the same prescribed form (in this subsection referred to as a “combined statement”) and references in this section, other than in this subsection, to a statement required to be delivered under this section shall include references to a combined statement.

(5) Where this Chapter applies to both a husband and a wife, not being persons to whom section 1016 applies, then separate statements under this section shall be required from both the husband and the wife to both a husband and a wife, not being persons to whom section 1016 section 1016 or 1023 applies, or to both civil partners, not being persons to whom section 1031B section 1031B or 1031H applies, then separate statements under this section shall be required from both the husband and the wife or, as the case may be, both civil partners and both statements shall be made on the same prescribed form (in this subsection referred to as a “combined statement”) and references in this section, other than in this subsection, to a statement required to be delivered under this section shall include references to a combined statement.

(5) Where this Chapter applies to both a husband and a wife, not being persons to whom section 1016 applies, then separate statements under this section shall be required from both the husband and the wife to both a husband and a wife, not being persons to whom section 1016 section 1016 or 1023 applies, or to both civil partners, not being persons to whom section 1031B section 1031B or 1031H applies, then separate statements under this section shall be required from both the husband and the wife or, as the case may be, both civil partners and both statements shall be made on the same prescribed form (in this subsection referred to as a “combined statement”) and references in this section, other than in this subsection, to a statement required to be delivered under this section shall include references to a combined statement.

(5) Where this Chapter applies to both a husband and a wife, not being persons to whom section 1016 applies, then separate statements under this section shall be required from both the husband and the wife to both a husband and a wife, not being persons to whom section 1016 section 1016 or 1023 applies, or to both civil partners, not being persons to whom section 1031B section 1031B or 1031H applies, then separate statements under this section shall be required from both the husband and the wife or, as the case may be, both civil partners and both statements shall be made on the same prescribed form (in this subsection referred to as a “combined statement”) and references in this section, other than in this subsection, to a statement required to be delivered under this section shall include references to a combined statement.

(8) Section 1052 shall apply to a failure by an individual to deliver a statement under this section or the details, amounts and particulars referred to in subsection (6) as it applies to a failure to deliver a return referred to in section 1052.

(8) Section 1052 shall apply to a failure by an individual to deliver a statement under this section or the details, amounts and particulars referred to in subsection (6) as it applies to a failure to deliver a return referred to in section 1052.