1031K. Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.

(1) Where a payment to which section 1031J applies is made in a year of assessment by a civil partner (whose civil partnership has not been dissolved or annulled) and both civil partners concerned are resident in the State for that year, section 1031D shall apply in relation to those civil partners for that year of assessment as if—

(a) the words “who are living together” in subsection (1)(a) of that section were deleted, and

(b) subsection (4) of that section were deleted.

(2) Where by virtue of subsection (1) both civil partners elect as provided for in section 1031D(1), then, for any year of assessment for which the election has effect—

(a) subject to subsection (1) and paragraphs (b) and (c), the Income Tax Acts shall apply in the case of the civil partners as they apply in the case of civil partners who have elected under section 1031D(1) and whose election has effect for that year of assessment,

(b) the total income or incomes of the civil partners shall be computed for the purposes of the Income Tax Acts as if any payments to which section 1031J applies made in that year of assessment by one civil partner for the benefit of his or her civil partner had not been made, and

(c) income tax shall be assessed, charged and recovered on the total income or incomes of the civil partners as if an application under section 1031H had been made by one of the civil partners and that application had effect for that year of assessment.

(3) Notwithstanding subsection (1), where a payment to which section 1031J applies is made in a year of assessment by a civil partner whose civil partnership has been dissolved, for the benefit of the other civil partner, and—

(a) the dissolution was a dissolution under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or deemed to be such a dissolution under section 5(4) of that Act,

(b) both civil partners are resident in the State for tax purposes for that year of assessment, and

(c) neither civil partner has entered into another civil partnership or a marriage,

then, subsections (1) and (2) shall, with any necessary modifications, apply in relation to the civil partners for that year of assessment as if their civil partnership had not been dissolved.