1031E. Special provisions relating to year of registration of civil partnership.

(1) In this section—

“income tax month” means a calendar month;

“year of registration”, in relation to 2 individuals who are civil partners of each other, means—

(a) in the case of civil partners whose civil partnership was registered in the State, the year of assessment in which their civil partnership was registered, and

(b) in the case of civil partners whose legal relationship, entered into in another jurisdiction, is recognised pursuant to an order made under section 5 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, the year of assessment in which falls the day on which, by virtue of subsection (2) of that section, the civil partners are to be treated as civil partners under the law of the State,

and “registered” in relation to a civil partnership shall be construed accordingly.

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

(3) Where, on making a claim in that behalf, 2 individuals who are civil partners of each other prove that the amount equal to the aggregate of the income tax paid and payable by each of them on his or her total income for the year of registration is in excess of the income tax which would have been payable by one of the civil partners on his or her total income and the total income of his or her civil partner for the year of registration if—

(a) the civil partner had been charged to income tax as the nominated civil partner for the year of registration in accordance with section 1031C, and

(b) the civil partners had been civil partners of each other throughout the year of registration,

they shall be entitled, subject to subsection (4), to repayment of income tax of an amount determined by the formula—

where—

A is the amount of the excess, and

B is the number of income tax months in the period between the date on which the civil partnership was registered and the end of the year of registration, part of an income tax month being treated for this purpose as an income tax month in a case where the period consists of part of an income tax month or of one or more income tax months and part of an income tax month.

(4) Any repayment of income tax under subsection (3) shall be allocated to the civil partners concerned in proportion to the amounts of income tax paid and payable by them, having regard to subsection (2), on their respective total incomes for the year of registration.

(5) Any claim for a repayment of income tax under subsection (3) shall be made in writing to the inspector after the end of the year of registration and shall be made by both civil partners concerned jointly.

(6) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.

(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section.