Section 32 | Liability not dealt with in the calculation

The liabilities referred to in section 22(2) are income tax liability—^{F1F2F3F4F5F6F7}

under section 74C(5) (non-active traders: withdrawal of relief),

under section 79(1) (capital allowances restrictions: withdrawal of relief),

under section 81(6) (dealings in commodity futures: withdrawal of relief),

under section 103B(5) (non-active partners: withdrawal of relief),

under section 235 (withdrawal or reduction of EIS relief),

under section 257G (withdrawal or reduction of SEIS relief),

under section 257S (withdrawal or reduction of relief for social investments),

under sections 266 to 270 (withdrawal or reduction of VCT relief),

under section 372 (withdrawal or reduction of CITR),

under section 512 (heritage maintenance settlements: application of property for non-heritage purposes),

under Chapter 1 of Part 13 (transactions in securities),

under regulations made under section 918(4) (foreign payers of manufactured dividends: Real Estate Investment Trusts: the reverse charge),

under section 920 or 923 (foreign payers of manufactured interest or manufactured overseas dividends: the reverse charge),

under Chapter 15, 16 or 17 of Part 15 (deduction of tax at source: collection mechanisms),

under paragraph 11(3) of Schedule 20 to FA 1994 (recovery of excess credit for overseas tax: changes for facilitating self-assessment),

of the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003,

under Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges), except any liability under a provision mentioned in section 30(1), ...

under section 682(4) of ITTOIA 2005 (assessments, adjustments and claims after the administration period), so far as the liability represents a tax reduction given effect at Step 6 of the calculation in section 23, and

under section 24(4) of TIOPA 2010 (recovery of excess credit for overseas tax).