SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Chargeable gains
57
In section 3A (reporting limits), after subsection (5) insert—
5A
Subsection (1) does not apply to an individual for a tax year if—
a
section 809B of ITA 2007 (claim for remittance basis to apply), or
b
section 16ZB below (certain chargeable gains charged on remittance basis),
applies to the individual for that year.