# Income and Corporation Taxes Act 1988, Paragraph 14

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

This Part of this Schedule applies in relation to the employee for any year for which he is, or, apart from paragraph 7, 8 or 9 above as they apply in relation to home loans, would be, liable to income tax at a rate higher than basic rate or to tax chargeable in respect of excess liability.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/7/paragraph/14 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-7/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.