Section 809G — Finance Act 2008: Claim for remittance basis: effect on allowances etc

Claim for remittance basis: effect on allowances etc 809G 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).