Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 1 U.K. Main provisions

Minor and consequential amendments U.K.

77 U.K. In section 42 (tax reductions for married couples etc: introduction), after subsection (4) insert—

“(5) For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to tax reduction).”