# Finance Act 2013, Section 16: Limit on income tax reliefs


Schedule 3 contains provision limiting the deductions which may be made at Step 2 of the calculation in section 23 of ITA 2007 (calculation of income tax liability).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/16 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.