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

Legislation/Regulatory – FA2013 Sch. 3 ; ITA2007 s. 24A

Reliefs and allowances deductible

Legislation/Regulatory – ITA2007 s. 24, 24A, 25

Tax reductions

Legislation/Regulatory – ITA2007 s. 26-29
HMRC Guidance – SAIM6090 ; VCM20060 ; VCM40060

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

Legislation/Regulatory – ITA2007 s. 26, 29

Individuals

Legislation/Regulatory – ITA2007 s. 27
HMRC Guidance – VCM10530 ; VCM31130

Other persons

Legislation/Regulatory – ITA2007 s. 28

Tax year

Legislation/Regulatory – ITA2007 s. 31