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).