(1) In this section and in section 1024, "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 a husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to a year of assessment and, in relation to 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, either by the husband or by the wife, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married 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 married except that -
(a) the total deductions from total income and reliefs allowed to the husband and w
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