1031D. Election for assessment under section 1031C.

(1) (a) An individual and his or her civil partner who are living together may, at any time during a year of assessment, by notice in writing given to the inspector, jointly—

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

(ii) nominate which of them is to be the nominated civil partner for the purposes of this Chapter.

(b) If the notice under paragraph (a) does not nominate one of the civil partners to be the nominated civil partner, the Revenue Commissioners shall deem one of the civil partners to be the nominated civil partner.

(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.

(2) Where an election is made under subsection (1) for a year of assessment, the election shall have effect for that year and for each subsequent year of assessment.

(3) Notwithstanding subsections (1) and (2), either civil partner may, for a year of assessment, by notice in writing given to the inspector before the end of the year, withdraw the election for that year and, on the giving of that notice, the election shall not have effect for that year or for any subsequent year of assessment.

(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.

(b) Where a civil partner has duly given notice under paragraph (a), that paragraph shall not apply in relation to the civil partners concerned for the year of assessment for which the notice was given or for any subsequent year of assessment until the year of assessment in which the notice is withdrawn, by the civil partner who gave it, by further notice in writing to the inspector.