Show Summary Details Taxes Consolidation Act 1997 MANAGEMENT PROVISIONS (§§849-1104) [PART 44A: Tax Treatment of Civil Partnerships] 1 (§§1031A-1031O) 1031A Interpretation (Chapter 1) 1031B Assessment as single persons 1031C Assessment of nominated civil partner in respect of income of both civil partners 1031D Election for assessment under section 1031C 1031E Special provisions relating to year of registration of civil partnership 1031F Repayment of tax in case of certain civil partners 1031G Special provisions relating to tax on individual's civil partner's income 1031H Application for separate assessments 1031I Method of apportioning reliefs and charging tax in cases of separate assessments 1031J Maintenance of civil partners living apart 1031K Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners ...