(1) In this section and in section 1031I, "personal reliefs" means relief under any of the provisions specified in the Table to section 458, apart from relief under sections 461A, 462B and 463.
(2) Where an election by civil partners to be assessed to income tax in accordance with section 1031C has effect for a year of assessment and, for that year of assessment, an application is made for the purpose under this section in such manner and form as may be prescribed by the Revenue Commissioners, by either civil partner, income tax for that year shall be assessed, charged and recovered on the income of each civil partner as if they were not civil partners of each other and the provisions of the Income Tax Acts with respect to the assessment, charge and recovery of tax shall, except where otherwise provided by those Acts, apply as if they were not civil partners of each other except that -
(a) the total deductions from total income and reliefs allowed to the civil partners by means of p
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