{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809G",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809G.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809G",
  "kind": "section",
  "number": "809G",
  "heading": "Claim for remittance basis: effect on allowances etc",
  "text": "(1) This section applies if section 809B (claim for remittance basis to apply) applies to an individual for a tax year.\n(2) For that year, the individual is not entitled to—\n(a) any allowance under Chapter 2 of Part 3 (personal allowance and blind person's allowance),\n(b) any tax reduction under Chapter 3 of that Part (tax reductions for married couples and civil partners), ...\n(ba) any tax reduction under Chapter 3A of that Part (transferable tax allowance for married couples and civil partners), or\n(c) any relief under section 457 or 458 (payments for life insurance etc).\n(3) See also section 1K(6) of TCGA 1992 (no annual exempt amount for chargeable gains).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 809G(2) omitted (with effect in accordance with s. 11(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 11(8)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 809G(2)(ba) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(8)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 809G(2)(c) substituted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 809G(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 103"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 809G excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 809G excluded (with effect in accordance with Sch. 8 para. 15(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 15(3)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 809G, 809H excluded (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809G",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}