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Legislation
Finance Act 2013

Crossheading Exemptions and reliefs

  • Section 8 London Anniversary Games
  • Section 9 Glasgow Commonwealth Games
  • Section 10 Expenses of elected representatives
  • Section 11 Exemption from income tax of contributions to pension schemes
  • Section 12 Childcare exemptions: meaning of disabled child
  • Section 13 Income tax exemption for universal credit
  • Section 14 Tax advantaged employee share schemes
  • Section 15 Abolition of tax relief for patent royalties
  • Section 16 Limit on income tax reliefs
  1. Exemptions and reliefs
  2. Limit on income tax reliefs

Section 16 | Limit on income tax reliefs

From legislation.gov.uk

Schedule 3 contains provision limiting the deductions which may be made at Step 2 of the calculation in section 23 of ITA 2007 (calculation of income tax liability).

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