Part 14Income tax liability: miscellaneous rules

F1Chapter A1Remittance basis

Effect of section 809B, 809D or 809E applying

809GClaim for remittance basis: effect on allowances etc

(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), F2...

F3(ba)

any tax reduction under Chapter 3A of that Part (transferable tax allowance for married couples and civil partners), or

(c)

any relief under section 457 F4or 458 (payments for life insurance etc).

(3)

See also F5section 1K(6) of TCGA 1992 (no annual exempt amount for chargeable gains).