Chapter 3 Calculation of income tax liability

United Kingdom

1. 22Overview of Chapter
2. 23The calculation of income tax liability
3. 24Reliefs deductible at Step 2
4. 24ALimit on Step 2 deductions
5. 24BCalculation of net income at Step 2 for low income estates and trusts
6. 25Reliefs and allowances deductible at Steps 2 and 3: supplementary
7. 26Tax reductions
8. 27Order of deducting tax reductions: individuals
9. 28Order of deducting tax reductions: other persons
10. 29Tax reductions: supplementary
11. 30Additional tax
12. 31Total income: supplementary
13. 32Liability not dealt with in the calculation