|
|
|
Elections under Taxes Consolidation Act 1997 relating to charging, collection and recovery of certain contributions
|
| |
18. (1) Section 23 of the Principal Act is amended—
|
|
| |
(a) in subsection (5) (amended by section 5 of the Act of 2013)—
|
|
| |
(i) in paragraph (a), by the substitution of “by the spouse in respect of whom the election is made” for “by a wife”,
|
|
| |
(ii) in paragraph (a), by the substitution of “the other spouse” for “her husband”, and
|
|
| |
(iii) in paragraph (b), by the substitution of “each spouse” for “the husband or the wife”,
|
|
| |
and
|
|
| |
(b) by the insertion of the following subsection after subsection (6):
|
|
| |
“(7) In subsection (5), ‘spouse’ means each person of a married couple who are living together.”.
|
|
| |
(2) Section 30G (inserted by section 6 of the Act of 2013) is amended—
|
|
| |
(a) in subsection (5) —
|
|
| |
(i) in paragraph (a), by the substitution of “by the spouse in respect of whom the election is made” for “by a wife”,
|
|
| |
(ii) in paragraph (a), by the substitution of “the other spouse” for “her husband”, and
|
|
| |
(iii) in paragraph (b), by the substitution of “each spouse” for “the husband or wife”,
|
|
| |
and
|
|
| |
(b) by the insertion of the following subsection after subsection (7):
|
|
| |
“(8) In subsection (5), ‘spouse’ means each person of a married couple who are living together.”.
|
