Link Report

section 1023

Section 1023 of the Taxes Consolidation Act, 1997

(b) In the Income Tax Acts, a reference to a person who has duly elected to be assessed to tax in accordance with a particular section includes a reference to a person who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to a person who is assessed to tax in accordance with section 1017 for a year of assessment includes a reference to a case where the person and his or her spouse are assessed to tax for that year in accordance with section 1023.

(i) in the absence of a notice given in accordance with subsection (1) or (4)(a) of section 1018 or an application made under section 1023, the wife shall be so assessed and charged for each subsequent year of assessment, and

(b) Where a notice under section 1018(4)(a) or an application under section 1023 is withdrawn and, but for the giving of such a notice or the making of such an application in the first instance, a wife would have been assessed to income tax in respect of her own total income (if any) and the total income (if any) of her husband for the year of assessment in which the notice was given or the application was made, as may be appropriate, then, in the absence of an election made in accordance with section 1018(1) (not being such an election deemed to have been duly made in accordance with section 1018(4)), the wife shall be so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment.

(1) This section shall apply for a year of assessment in the case of a husband and wife one of whom is assessed to income tax for the year of assessment in accordance with section 1017 and to whom section 1023 does not apply for that year.

(3) Notwithstanding subsection (2), where the inspector, having regard to all the circumstances of a case, is satisfied that a repayment or a greater part of a repayment of income tax arises by reason of some allowance or relief which, if sections 1023 and 1024 had applied for the year of assessment, would have been allowed to one spouse only, the inspector may make the repayment to the husband and the wife in such proportions as the inspector considers just and reasonable.

(b) the Revenue Commissioners are of the opinion that, if an application for separate assessment under section 1023 had been in force with respect to that year of assessment, an assessment in respect of or of part of the same income would have been made on, or on the representative of, or on the executors or administrators of, an individual who is the spouse of the individual referred to in paragraph (a) or who was the spouse of the individual referred to in paragraph (a) (in this subsection and in subsection (2) referred to as the “spouse”) in that year of assessment, and (c) the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of 28 days from the time when it became due,

(i) an application for separate assessment under section 1023 had been in force in respect of the year of assessment in question, and

(1) This section shall apply where pursuant to an application under section 1023 a husband and wife are assessed to tax for a year of assessment in accordance with that section.

(c) income tax shall be assessed, charged and recovered on the total income or incomes of the parties to the marriage as if an application under section 1023 had been made by one of the parties and that application had effect for that year of assessment.

“specified provisions” means sections 877 to 881 and 884, paragraphs (a) and (d) of section 888(2), and section 1023;

(i) section 1023 section 1023 or 1031H may have applied for the year of assessment, and

then, except where section 1023 or 1031H, as the case may be, applies, the individual shall be entitled to have the deduction, to which he or she is entitled under subsection (2), made from his or her total income and the total income of his or her spouse or civil partner, as the case may be, if any.

(a) where the individual or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, then, except where section 1023 applies, the individual shall be entitled to have the deduction, to which he or she is entitled under that subsection, made from his or her total income and the total income of his or her spouse, if any, and

(3) In the case of an individual who is a married person assessed to tax for a 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 payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

(3) In the case of an individual who is a married person assessed to tax for a 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 payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

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

(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.

and where section 1023 or 1031H, as the case may be, applies, any deduction allowed by virtue of subsection (2) shall be allocated to the person and to his or her spouse or civil partner as if they were not married or civil partners.

(b) none of whose taxable income for the previous year is chargeable to tax at the higher rate, or in the case of an individual who is married, none of whose taxable income for that year would be so chargeable if, where it is not the case, the individual had made an application under section 1023 and that application had effect for that year,

(ii) none of the individual’s taxable income for the previous year is chargeable to tax at the higher rate, or in the case of an individual who is married, none of the individual’s taxable income for that year would be so chargeable if, where it is not the case, the individual had made an application under section 1023 and that application had effect for that year,

“specified provisions” means sections 877 to 881, section 884, paragraphs (a) and (b) and (d) of section 888(2), section 1023, and section 1031H;

(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.

(4) Where the chargeable person is assessed to tax under section 1023 or 1031H, and his or her spouse or civil partner, as the case may be, is also a chargeable person, then, in relation to the return concerned, no self assessment shall be made under subsection (2) until such time as the spouse or civil partner, as the case may be, has delivered his or her return for the year of assessment.