Total income
Calculation of income tax liability
Additional tax
Legislation/Regulatory –
ITA2007 s. 30
Generally
Legislation/Regulatory –
ITA2007 s. 23
Reliefs and allowances deductible
Tax reductions
Tax year
Legislation/Regulatory –
ITA2007 s. 31
Highest part of, income to be treated as
Generally
Settlor-interested settlements
Legislation/Regulatory –
ITTOIA2005 s. 685A(5A), (5B)
Savings and dividend income treated as highest part
Legislation/Regulatory –
ITA2007 s. 16