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(4)(a) A husband and his wife, where the wife is living with the husband and where an election under subsection (1) has not been made by them for a year of assessment (or for any prior year of assessment) shall be deemed to have duly elected to be assessed to tax in accordance with section 1017 for that year unless before the end of that year either of them gives notice in writing to the inspector that he or she wishes to be assessed to tax for that year as a single person in accordance with section 1016.

(b) Paragraph (a) shall only apply if throughout the first-mentioned year of assessment the chargeable person or that person’s spouse person’s spouse or civil partner, not being a spouse in relation to whom section 1016 applies being a spouse in relation to whom section 1016 applies, or a civil partner in relation to whom section 1031B applies, for that year of assessment, was not carrying on a trade or profession set up and commenced in a previous year of assessment.

(b) For the purposes of this section, in the case of an individual assessed to tax for a year of assessment in accordance with section 1017, section 1017 or 1031C, any payment of qualifying interest made by the individual’s spouse spouse or civil partner, in respect of which the individual’s spouse spouse or civil partner would have been entitled to relief under this section if that spouse spouse or civil partner were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) shall be deemed to have been made by the individual.

(3) For the purposes of this section, where a claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the claimant’s spouse spouse or civil partner, in respect of which that spouse spouse or civil partner would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) , shall be deemed to have been made by the claimant.

(3)(a) In the case of a claimant assessed to tax for the year of assessment in accordance with section 1017, any payments made by the spouse of the claimant, in respect of which that spouse would have been entitled to relief under this section if the spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant.

(a) in the case of a claimant assessed to tax for a year of assessment in accordance with section 1017, any payment in respect of qualifying expenditure to a qualifying contractor made by the claimant’s spouse, in respect of which the claimant’s spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant, and

(b) (i) if the individual, being a married person, is assessable to tax for the tax year otherwise than under section 1016, the provisions under which the individual is assessable are modified in accordance with paragraphs (i) to (vi), but excluding paragraph (iia) of section 485FA,

(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.

(b) because the person and the person’s spouse or civil partner were assessed to income tax in accordance with section 1016 or 1023, or section 1031B or 1031H, as the case may be, for either or both of those years, subparagraphs (ii) and (iii) of subsection (3)(b) and subsection (4)(a) apply as if the person and the person’s spouse or civil partner had elected in accordance with section 1018, 1019 or 1031D, as the case may be, for the person to be assessed to income tax in accordance with section 1017 or 1031C for any of those years for which the person or the person’s spouse or civil partner were entitled to so elect or, in the case of married persons, would have been so entitled if section 1019 had applied.