Taxes Consolidation Act, 1997 (Number 39 of 1997)
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531I Married couples.
Where an election has been made or is deemed to have been made under section 1018 and has effect for a year of assessment, income levy payable by one spouse shall be charged, collected and recovered as if it were income levy payable by the spouse assessable under section 1017.
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Inserted by F(No.2)A08 s2(a). This section is deemed to have come into force and takes effect as on and from 1 January 2009.