Chapter 3 – Calculation of Income Tax Liability (s. 22)
Contents:
- 22 Overview of Chapter
- 23 The calculation of income tax liability
- 24 Reliefs deductible at Step 2
- 24A Limit on Step 2 deductions
- 25 Reliefs and allowances deductible at Steps 2 and 3: supplementary
- 26 Tax reductions
- 27 Order of deducting tax reductions: individuals
- 28 Order of deducting tax reductions: other persons
- 29 Tax reductions: supplementary
- 30 Additional tax
- 31 Total income: supplementary
- 32 Liability not dealt with in the calculation