[F1809GClaim for remittance basis: effect on allowances etcU.K.
This section has no associated Explanatory Notes
(1)This section applies if section 809B (claim for remittance basis to apply) applies to an individual for a tax year.
(2)For that year, the individual is not entitled to—
(a)any allowance under Chapter 2 of Part 3 (personal allowance and blind person's allowance),
(b)any tax reduction under Chapter 3 of that Part (tax reductions for married couples and civil partners), or
(c)any relief under section 457, 458 or 459 (payments for life insurance etc).
(3)See also section 3(1A) of TCGA 1992 (no annual exempt amount for chargeable gains).]
Textual Amendments
F1Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)