531AV Married couples.

Where an election has been made or is deemed to have been made under ^[2]>section 1018^<[2][2]>section 1018 or 1031D^<[2] and has effect for a tax year, universal social charge payable by ^[3]>one spouse^<[3][3]>one spouse or civil partner^<[3] shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under ^[4]>section 1017^<[4][4]>section 1017 or nominated civil partner assessable under section 1031C^<[4].