# Finance Act 2008, Paragraph 77


In section 42 (tax reductions for married couples etc: introduction), after subsection (4) insert—
“(5) 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 tax reduction).”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/77 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.