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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 16 December 2015 - onwards

18. Elections under Taxes Consolidation Act 1997 relating to charging, collection and recovery of certain contributions

(1) Section 23 of the Principal Act is amended -

(a) in subsection (5) (amended by section 5 of the Act of 2013) -

(i) in paragraph (a), by the substitution of "by the spouse in respect of whom the election is made" for "by a wife",

(ii) in paragraph (a), by the substitution of "the other spouse" for "her husband", and

(iii) in paragraph (b), by the substitution of "each spouse" for "the husband or the wife",

and

(b) by the insertion of the following subsection after subsection (6):

"(7) In subsection (5), 'spouse' means each person of a married couple who are living together.".

(2) Section 30G (inserted by section 6 of the Act of 2013) is amended -

(a) in subsection (5) -