{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-845E",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-845E.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/845E",
  "kind": "section",
  "number": "845E",
  "heading": "Effect of claim, foreign employment election or foreign gain claim on personal allowance etc",
  "text": "Where an individual makes a foreign income claim, a foreign employment election or a foreign gain claim for a tax year, the individual is not entitled, for that year, to—\n(a) any allowance under Chapter 2 of Part 3 of ITA 2007 (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(c) any tax reduction under Chapter 3A of that Part (transferable tax allowance for married couples and civil partners), or\n(d) any relief under section 457 or 458 of ITA 2007 (payments for life insurance etc).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8 Ch. 5 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(1)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/845E",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}