1031A. Interpretation (Chapter 1).

(1) In this Chapter—

“inspector”, in relation to a notice, means any inspector who might reasonably be considered by the individual giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice;

“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;

“other civil partner”, in relation to a civil partnership, means the civil partner who is not the nominated civil partner.

(2) A civil partner shall be treated for income tax purposes as living with his or her civil partner unless they are in fact ^[2]>living separately and apart^<[2][2]>living separately^<[2] in circumstances where reconciliation is unlikely.

(3) (a) In this Chapter, references to the income of the other civil partner include references to any sum which apart from this Chapter would be included in computing that civil partner’s total income, and this Chapter shall apply in relation to any such sum notwithstanding that an enactment (including, except in so far as the contrary is expressly provided, an enactment passed after 1 January 2011) requires that that sum should not be treated as income of any individual other than that civil partner.

(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.

(4) Any notice required to be served under any section in this Chapter may be served by post.