(1) Where an election under section 1031D to be assessed to tax in accordance with this section has effect for a year of assessment -
(a) the nominated civil partner shall be assessed and charged to income tax, not only in respect of his or her total income (if any) for that year but also in respect of the other civil partner’s total income (if any) for any part of that year of assessment during which they are living together, and for those purposes and for the purposes of the Income Tax Acts, that last-mentioned income shall be deemed to be the income of the nominated civil partner,
(b) the question of whether there is any income of the other civil partner chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount of that income for tax purposes shall not be affected by this section, and
(c) any tax to be assessed in respect of any income which under this section is deemed to be income of the nominated civil partner shall, instead of being ass
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