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(2) Subsections (2) and (3) of section 531AS, as they relate to the aggregation of universal social charge and income tax, shall apply for the purposes of this section, with any necessary modifications, as they apply to universal social charge due and payable by a chargeable person and as if ‘For the purposes of subsection (2)’ were deleted in subsection (4).

(1) Universal social charge payable for a tax year in respect of an individual’s aggregate income for a tax year, being an individual who is not a chargeable person (within the meaning of Part 41 Part 41A), shall be assessed, charged and paid in all respects as if it were an amount of income tax due and payable under the Income Tax Acts, but without regard to section 1017 section 1017 or 1031C.

(1) Universal social charge payable for a tax year in respect of an individual’s aggregate income for a tax year, being an individual who is not a chargeable person (within the meaning of Part 41 Part 41A), shall be assessed, charged and paid in all respects as if it were an amount of income tax due and payable under the Income Tax Acts, but without regard to section 1017 section 1017 or 1031C.