SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

78Minor and consequential amendments

In section 460 (residence etc of claimants for relief for life insurance payments etc), after subsection (3) insert—

4

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 under section 457, 458 or 459).