Liability to income tax
Calculation
Additional tax
Legislation/Regulatory –
ITA2007 s. 30
Generally
Legislation/Regulatory –
FA2013 Sch. 3, para. 2
;
ITA2007 s. 23
HMRC Guidance –
VCM75460
Liabilities not dealt with
Legislation/Regulatory –
ITA2007 s. 32
Limit on reliefs
Reliefs and allowances deductible
Tax reductions
Tax year
Legislation/Regulatory –
ITA2007 s. 31
Liabilities not dealt with in calculation
Legislation/Regulatory –
ITA2007 s. 32
Notice of
Legislation/Regulatory –
FA2013 Sch. 51, para. 2
;
TMA70 s. 7
Overview
Legislation/Regulatory –
ITA2007 s. 22
Reductions in tax
Generally
Individuals
Legislation/Regulatory –
ITA2007 s. 27
Other persons
Legislation/Regulatory –
ITA2007 s. 28
Tax year
Legislation/Regulatory –
ITA2007 s. 31