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Contents

Legislation

Income Tax Act 2007

Chapter 3 Calculation of income tax liability

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Section 22 Overview of Chapter
Section 23 The calculation of income tax liability
Section 24 Reliefs deductible at Step 2
Section 24A Limit on Step 2 deductions
Section 24B Calculation of net income at Step 2 for low income estates and trusts
Section 25 Reliefs and allowances deductible at Steps 2 and 3: supplementary
Section 26 Tax reductions
Section 27 Order of deducting tax reductions: individuals
Section 28 Order of deducting tax reductions: other persons
Section 29 Tax reductions: supplementary
Section 30 Additional tax
Section 31 Total income: supplementary
Section 32 Liability not dealt with in the calculation

Part 2 Basic provisions
Chapter 3 Calculation of income tax liability

Chapter 3 Calculation of income tax liability

From legislation.gov.uk

Contents

Section 22 Overview of Chapter
Section 23 The calculation of income tax liability
Section 24 Reliefs deductible at Step 2
Section 24A Limit on Step 2 deductions
Section 24B Calculation of net income at Step 2 for low income estates and trusts
Section 25 Reliefs and allowances deductible at Steps 2 and 3: supplementary
Section 26 Tax reductions
Section 27 Order of deducting tax reductions: individuals
Section 28 Order of deducting tax reductions: other persons
Section 29 Tax reductions: supplementary
Section 30 Additional tax
Section 31 Total income: supplementary
Section 32 Liability not dealt with in the calculation