# Income Tax Act 2007, Paragraph 536

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

(1) Amend section 535 (top slicing relief) as follows.
(2) After subsection (2) insert—
“(2A) If the relief is given by a reduction in income tax, it is given effect at Step 6 of the calculation in section 23 of ITA 2007.”
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) After subsection (6) insert—
“(7) For the purposes of the calculations mentioned in subsection (1) any relief under Chapter 2 or 3 of Part 8 of ITA 2007 (which relate to gift aid and other gifts to charities) is ignored.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/536 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-536
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.