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Where an election has been made or is deemed to have been made under section 1018 section 1018 or 1031D and has effect for a tax year, universal social charge payable by one spouse one spouse or civil partner shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under section 1017 section 1017 or nominated civil partner assessable under section 1031C.

Where an election has been made or is deemed to have been made under section 1018 section 1018 or 1031D and has effect for a tax year, universal social charge payable by one spouse one spouse or civil partner shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under section 1017 section 1017 or nominated civil partner assessable under section 1031C.

Where an election has been made or is deemed to have been made under section 1018 section 1018 or 1031D and has effect for a tax year, universal social charge payable by one spouse one spouse or civil partner shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under section 1017 section 1017 or nominated civil partner assessable under section 1031C.

Where an election has been made or is deemed to have been made under section 1018 section 1018 or 1031D and has effect for a tax year, universal social charge payable by one spouse one spouse or civil partner shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under section 1017 section 1017 or nominated civil partner assessable under section 1031C.