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(4) If the relevant residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D of the Act of 1997 has effect.

“nominated civil partner”, in relation to a civil partnership, means the civil partner who is nominated for the purposes of this Chapter in accordance with section 1031D;

(2) Where an election under section 1031D has effect in relation to 2 individuals who are civil partners of each other for a year of assessment, this section shall not apply in relation to those civil partners for that year of assessment.

(1) Where an election under section 1031D to be assessed to tax in accordance with this section has effect for a year of assessment—

(2) Section 1031D shall not apply in relation to civil partners for the year of registration.

(1) Where a payment to which section 1031J applies is made in a year of assessment by a civil partner (whose civil partnership has not been dissolved or annulled) and both civil partners concerned are resident in the State for that year, section 1031D shall apply in relation to those civil partners for that year of assessment as if—

(2) Where by virtue of subsection (1) both civil partners elect as provided for in section 1031D(1), then, for any year of assessment for which the election has effect—

(a) subject to subsection (1) and paragraphs (b) and (c), the Income Tax Acts shall apply in the case of the civil partners as they apply in the case of civil partners who have elected under section 1031D(1) and whose election has effect for that year of assessment,

(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,

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.

(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.