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(2) Subject to subparagraph (1), where an individual is assessed to tax in accordance with section 1017 or 1031C and each spouse or civil partner falls to be charged to universal social charge on his or her share of that income, the amount of the credit to be allowed against universal social charge in respect of each share of that income shall not exceed such part of the credit as bears to that credit the same proportion as the share of each spouse or civil partner in that income bears to that income.

(b) In the Income Tax Acts, a reference to an individual who has duly elected to be assessed to tax in accordance with a particular section includes a reference to an individual who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to an individual who is assessed to tax in accordance with section 1031C for a year of assessment includes a reference to a case where the individual and his or her civil partner are assessed to tax for that year in accordance with section 1031H.

1031D. Election for assessment under section 1031C.

(i) elect to be assessed to income tax for that year of assessment in accordance with section 1031C, and

(c) Where an election is made under paragraph (a), the income of the nominated civil partner and the income of the other civil partner shall be assessed to tax for that year in accordance with section 1031C.

(4) (a) Where an individual and his or her civil partner are living together and an election under subsection (1) has not been made by them for a year of assessment (or for any prior year of assessment), the civil partners shall be deemed to have duly elected to be assessed to tax in accordance with section 1031C for that year and the Revenue Commissioners shall deem one of the civil partners to be the nominated civil partner, 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 1031B.

(a) the civil partner had been charged to income tax as the nominated civil partner for the year of registration in accordance with section 1031C, and

(1) This section shall apply for a year of assessment in the case of civil partners who are assessed to income tax for the year of assessment in accordance with section 1031C and to whom section 1031H does not apply for that year.

(6) Where a civil partner dies (in this subsection and subsections (7) and (8) referred to as the “deceased civil partner”) and, at any time before the death, the deceased civil partner and his or her civil partner were living together, then the surviving civil partner or his or her executors or administrators (if he or she is also deceased) may, not later than 2 months from the date of the grant of probate or letters of administration in respect of the deceased civil partner’s estate or, with the consent of the deceased civil partner’s executors or administrators, at any later date, give to the deceased civil partner’s executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, the surviving civil partner, or his or her executors or administrators, as the case may be, disclaim responsibility for unpaid income tax in respect of all income of the deceased civil partner for any year of assessment or part of a year of assessment, being a year of assessment or a part of a year of assessment for which any income of the deceased civil partner was deemed to be the income of the surviving civil partner and in respect of which the surviving civil partner was assessed to tax under section 1031C.

(2) Where an election by civil partners to be assessed to income tax in accordance with section 1031C has effect for a year of assessment and, for that year of assessment, an application is made for the purpose under this section in such manner and form as may be prescribed by the Revenue Commissioners, by either civil partner, income tax for that year shall be assessed, charged and recovered on the income of each civil partner as if they were not civil partners of each other and the provisions of the Income Tax Acts with respect to the assessment, charge and recovery of tax shall, except where otherwise provided by those Acts, apply as if they were not civil partners of each other except that—

(b) to whom section 1017 applies and whose spouse to whom section 1017 or 1031C applies and whose spouse or civil partner is a director within the meaning of section 116,

(b)who is a civil partner whose civil partner is chargeable to tax for the year of assessment in accordance with the provisions of section 1031C, the civil partner of the individual, shall be charged to tax accordingly.

(ii) whose civil partner is chargeable to tax for the year of assessment in accordance with section 1031C, that civil partner,

(I) in a case where section 1017 section 1017 or 1031C, as the case may be, applies, or

(II) in a case where section 1017 or 1031C, as the case may be, does not apply, but the disposal—

(a) in a case in which such individual is assessed to tax otherwise than in accordance with section 1017 section 1017 or 1031C and is not an individual referred to in paragraph (b), at the rates specified in Part 1 of the Table to this section, or

(b) in a case in which the individual is assessed to tax otherwise than in accordance with section 1017 section 1017 or 1031C and is entitled to a reduction of tax provided for in section 462 section 462B, at the rates specified in Part 2 of the Table to this section, or

(c) subject to subsections (3) and (5), in a case in which such individual is assessed to tax in accordance with section 1017 section 1017 or 1031C, at the rates specified in Part 3 of the Table to this section,

(a) where an individual is charged to tax for a year of assessment in accordance with section 1017 section 1017 or 1031C, and

(I) an individual assessed to tax for the year of assessment in accordance with section 1017, section 1017 or 1031C, or

(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.

(a) Where the amount of relievable interest is determined by reference to subparagraph paragraph(iii) or (iv) of the definition of “relievable interest”, then, notwithstanding any other provision of the Tax Acts, in the case of an individual who has elected or could be deemed to have duly elected to be assessed to tax for the year of assessment in accordance with section 1017 section 1017 or 1031C, where either—

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017 or 1031C, the total income, if any, of the individual’s spouse or civil partner, as the case may be;

(C) where the individual, or, the individual’s civil partner, is assessed to tax in accordance with section 1031C, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s civil partner, for that year of assessment,

(b) the individual’s civil partner is assessed to tax in accordance with section 1031C,

(b) where the individual or the individual’s civil partner is assessed to tax in accordance with section 1031C, then, except where section 1031H 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 civil partner, if any.

(B) where the individual, or the individual’s civil partner, is assessed to tax in accordance with section 1031C, the appropriate income of the individual’s civil partner,

(III) where the individual, or the individual’s civil partner, is assessed to tax in accordance with section 1031C, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s civil partner for that year of assessment.

(i) is assessed to tax for the year of assessment in accordance with section 1017 section 1017 or 1031C, as the case may be , or

(c) in the case of a civil partner whose civil partner is living with him or her and who is assessed to tax in accordance with section 1031C, either the individual or the individual’s civil partner,

(i) in a case where the individual is a married person whose spouse is living with him or her and the individual is assessed to tax in accordance with section 1017, a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, or a civil partner whose civil partner is living with him or her and who is assessed to tax in accordance with section 1031C, £238 €408 €410 €500 €550 €650 €490, and

(a) who is assessed to tax for that year in accordance with section 1017 section 1017 or 1031C, and

(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual’s spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,

(b) where he or she is assessed to tax in accordance with section 1017 section 1017 or 1031C, either or both he or she and his or her spouse spouse or civil partner was for the whole or any part of the year of assessment a blind person,

(iii) any expenses defrayed by a civil partner in a year of assessment shall be deemed to have been defrayed by his or her civil partner if for the year of assessment the first-mentioned civil partner is to be treated under the Income Tax Acts as living with his or her civil partner and is assessed to tax in accordance with section 1031C,

(b) if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, the individual’s spouse or civil partner, as the case may be,

(b) if the individual is a civil partner assessed to tax in accordance with section 1031C, the individual’s civil partner,

(II) if the employee is a civil partner assessed to tax in accordance with section 1031C, the income tax chargeable on any income of the employee’s civil partner for that year of assessment.

(4) Where, for any year of assessment, a claimant proves that his or her total income for the year consists in whole or in part of emoluments (including, in a case where the claimant is a married person assessed to tax in accordance with section 1017, a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, any emoluments of the claimant’s spouse spouse or civil partner deemed to be income of the claimant by that section for the purposes referred to in that section) the claimant shall be entitled to a tax credit (to be known as the “employee tax credit”) of—

(i) a married person assessed to tax in accordance with section 1017, a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, or

(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) 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.

(aa) In the case of a claimant assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the civil partner of the claimant, in respect of which that civil partner would have been entitled to relief under this section if the civil partner were assessed to tax for the year of assessment in accordance with section 1031B (apart from subsection (2) of that section), shall be deemed to have been made by the claimant.

(b) in the case of a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C, any payment in respect of qualifying expenditure to a qualifying contractor made by the other civil partner, in respect of which the other civil partner would have been entitled to relief under this section if the other civil partner were assessed to tax for the year of assessment in accordance with section 1031B (apart from subsection (2) of that section), shall be deemed to have been made by the nominated civil partner.

(i) emoluments paid to the individual concerned which are charged to tax for a year of assessment in accordance with section 1017 or 1031C, 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,

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

(2) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, or a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C, any amount subscribed by the individual’s spouse or civil partner for eligible shares issued to that spouse or civil partner in that year of assessment by the company shall be deemed to have been subscribed by the individual for eligible shares issued to the individual by the company.

(b) Where any relief given in respect of shares for which either a nominated civil partner or the other civil partner has subscribed, and which were issued while the nominated civil partner was assessed in accordance with section 1031C, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the nominated civil partner is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1031I or of any allocation of a repayment of income tax under section 1031E.

(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 a chargeable person (within the meaning of Part 41 Part 41A), shall be due and payable in all respects as if it were an amount of income tax due and payable by the chargeable person 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.

Where an election has been made or is deemed to have been made under section 1018 section 1018 or 1031D and has effect for a tax year, universal social charge payable by one spouse one spouse or civil partner shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under section 1017 section 1017 or nominated civil partner assessable under section 1031C.

(c) where by virtue of section 1031C an individual’s income is deemed to be his or her civil partner’s income, be determined separately as regards the part of his or her income which is his or hers by virtue of that section and the part which is his or hers apart from that section,

(ii) the total income of the individual or, where the individual’s spouse spouse or civil partner is assessed to income tax in accordance with section 1017, section 1017 or 1031C, the total income of the spouse spouse or civil partner shall be calculated accordingly.

(5) Where, for a tax year, a chargeable person is assessed to income tax in accordance with section 1017 or 1031C, and that person was not so assessed for the preceding tax year or for the pre-preceding tax year or for both of those years either—

(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.

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April 31 December in the tax year—

(b) where that person and his or her spouse or civil partner are jointly assessed to income tax under section 1017 or 1031C, that person’s spouse or civil partner, by notice in writing given to the spouse or civil partner, to deliver to the Collector-General within such time specified in the notice or within such period as the Collector-General may allow a statement of affairs within 30 days of the giving of the notice a statement of affairs in the prescribed form as at the date specified in the notice.