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