Section 845E | Effect of claim, foreign employment election or foreign gain claim on personal allowance etc

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—^F1

(a)any allowance under Chapter 2 of Part 3 of ITA 2007 (personal allowance and blind person's allowance),^F1

(b)any tax reduction under Chapter 3 of that Part (tax reductions for married couples and civil partners),^F1

(c)any tax reduction under Chapter 3A of that Part (transferable tax allowance for married couples and civil partners), or^F1

(d)any relief under section 457 or 458 of ITA 2007 (payments for life insurance etc).^F1