Related Commentary  Related HMRC Manuals

228ZA(1)  If the individual is a high-income individual for the tax year, section 228(1) has effect for the tax year in the individualʼs case as if the amount (“A”) which it specifies for the tax year were reduced (but not below £10,000) by–

(T − £150,000) × ( A − £10,000 )

where T is the individualʼs adjusted income for the tax year.

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