(1)

(a) An individual and his or her civil partner who are living together may, at any time during a year of assessment, by notice in writing given to the inspector, jointly -

(i) elect to be assessed to income tax for that year of assessment in accordance with section 1031C, and

(ii) nominate which of them is to be the nominated civil partner for the purposes of this Chapter.

(b) If the notice under paragraph (a) does not nominate one of the civil partners to be the nominated civil partner, the Revenue Commissioners shall deem one of the civil partners to be the nominated civil partner.

(c) Where an election is made under paragraph (a), the income of the nominated civil partner and the income of the other civil partner shall be assessed to tax for that year in accordance with section 1031C.