[F1809GClaim for remittance basis: effect on allowances etcU.K.
(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 [F2or 458] (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)
F2Words in s. 809G(2)(c) substituted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(d)