{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-57",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-57.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/57",
  "kind": "paragraph",
  "number": "57",
  "heading": null,
  "text": "In section 3A (reporting limits), after subsection (5) insert—\n“(5A) Subsection (1) does not apply to an individual for a tax year if—\n(a) section 809B of ITA 2007 (claim for remittance basis to apply), or\n(b) section 16ZB below (certain chargeable gains charged on remittance basis),\napplies to the individual for that year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/57",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}