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1031B. Assessment as single persons.
(1) Subject to subsection (2), in any case in which civil partners are treated as living together, income tax shall be assessed, charged and recovered, except as is otherwise provided by the Income Tax Acts, on the income of each civil partner as if they were not in a civil partnership.
(2) Where an election under section 1031D has effect in relation to 2 individuals who are civil partners of each other for a year of assessment, this section shall not apply in relation to those civil partners for that year of assessment.