# Finance Act 2008, Paragraph 87


Section 809N of ITA 2007 (section 809L: gift recipients, qualifying property and enjoyment) has effect in relation to an individual's income and chargeable gains for the tax year 2007-08 or any earlier tax year as if—
(a) the reference in subsection (2) to a relevant person were to the individual,
(b) subsections (3) and (4) were omitted, and
(c) the references in subsection (9) to a relevant person, all relevant persons, or relevant persons were to the individual.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/87 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.