87U.K.Section 809N of ITA 2007 (section 809L: gift recipients, qualifying property and enjoyment) has effect in relation to an individual's income and chargeable gains for the tax year 2007-08 or any earlier tax year as if—
(a)the reference in subsection (2) to a relevant person were to the individual,
(b)subsections (3) and (4) were omitted, and
(c)the references in subsection (9) to a relevant person, all relevant persons, or relevant persons were to the individual.