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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AV Married couples.

Where an election has been made or is deemed to have been made under [2]>section 1018<[2][2]>section 1018 or 1031D<[2] and has effect for a tax year, universal social charge payable by [3]>one spouse<[3][3]>one spouse or civil partner<[3] shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under [4]>section 1017<[4][4]>section 1017 or nominated civil partner assessable under section 1031C<[4].




Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.


[-] [+]

Substituted by F(No.3)A11 sched1(151).


[-] [+]

Substituted by F(No.3)A11 sched1(152).


[-] [+]

Substituted by F(No.3)A11 sched1(153).