# Income Tax Act 2007, Paragraph 604


(1) Amend section 7 (charge to income tax on social security pension lump sum) as follows.
(2) In subsection (5) for “total income” in each place substitute “ Step 3 income ”.
(3) At the end insert—
“(9) For the purposes of this section P's “Step 3 income” means P's net income less allowances deducted at Step 3 of the calculation in section 23 of ITA 2007 (calculation of income tax liability).”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/604 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-604
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.