Related Commentary  Related HMRC Manuals

24(1)  If the taxpayer is an individual, the provisions referred to at Step 2 of the calculation in section 23 are–

(a)the following–

section 72 (early trade losses relief),

Chapter 6 of Part 4 (share loss relief),

Chapter 3 of Part 8 (gifts of shares, securities and real property to charities etc),

sections 457 and 458 of this Act or section 266(7) of ICTA (payments to trade unions or police organisations),

section 193(4) of FA 2004 (pension schemes: relief under net pay arrangement: excess relief), and

section 194(1) of FA 2004 (pension schemes: relief on making of claim), and

(b)the following–

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