What is the effect of the end of a marriage on elections already made?

The opening words of TCGA 1992, s. 222(6) indicate that there can only be one residence or main residence for a couple ‘so long as living together’. Does this imply that when a marriage ends, any election previously made by the couple will lapse, because the ‘fiscal unit’ has been dissolved? If so, does it also follow that a surviving or remaining spouse has a fresh opportunity to make an election where none was made by the couple jointly?

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