# Finance Act 2009, Paragraph 5


In section 809H (claim for remittance basis by long-term UK resident: charge), after subsection (5) insert—
“(5A) The references to income tax in subsection (5) do not include income tax under section 424 (gift aid).”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/27/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-27/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.