# Finance Act 2014, Paragraph 19


In section 23 of ITA 2007 (calculation of income tax liability) at the end of Step 4 insert— “ See also section 863I of ITTOIA 2005 which provides for certain partnership profits to be charged at the additional rate. ”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/17/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-17/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.