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25(1)  This section supplements the provisions about reliefs and allowances in Steps 2 and 3 of the calculation in section 23.

25(2)  At Steps 2 and 3, deduct the reliefs and allowances in the way which will result in the greatest reduction in the taxpayer's liability to income tax.

25(3)  Subsection (2) is subject to–

section 65(2) to (4) (priority rule in relation to trade loss relief against general income),

section 80(2) (ring fence income),

section 83(3) and (4) (carry-forward trade loss relief against trade profits),

section 89(3) (terminal trade loss relief against trade profits),

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