# Income and Corporation Taxes Act 1988, Paragraph 12: Interpretation of references to amount chargeable to tax

Extent: E+W+S+N.I.

In this Schedule any reference to the amount in which a person is chargeable to tax is a reference to the amount in which he is so chargeable after taking into account any relief or allowance for which a claim is made.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/4A/paragraph/12 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.