SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Minor and consequential amendments
76
In section 34 (personal allowances etc: introduction), after subsection (2) insert—
3
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 personal allowance or blind person's allowance).