Section 23 of the Principal Act is amended -
(a) by substituting the following for subsection (5) (amended by section 26 of the Act of 2010):
(a) Subject to paragraph (b), where an election made or deemed to be made under section 1018 of the Act of 1997 has effect for the year of assessment the self-employment contributions payable by a wife shall be charged, collected and recovered as if they were the contributions of her husband.
(b) The question as to the amount of the self-employment contributions payable in respect of the husband or the wife is not affected by this subsection.",
and
(b) by inserting the following after subsection (5):
(a) Subject to paragraph (b), where an election made or deemed to be made under section 1031D of the Act of 1997 has effect for the year of assessment the self-employment contributions payable by the civil partner, who is not the nominated civil partner, shall be charged, collected and recovered as if they were the contributions of the nom
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