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Elections under Taxes Consolidation Act 1997 relating to charging, collection and recovery of self-employment contributions
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5. Section 23 of the Principal Act is amended—
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(a) by substituting the following for subsection (5) (amended by section 26 of the Act of 2010):
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“(5) (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.
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(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.”,
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and
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(b) by inserting the following after subsection (5):
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“(5A) (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 nominated civil partner.
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(b) The question as to the amount of the self-employment contributions payable in respect of each civil partner in a civil partnership is not affected by this subsection.”.
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