{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-30",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-30.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Additional tax",
  "text": "(1) If the taxpayer is an individual, the provisions referred to at Step 7 of the calculation in section 23 are—\nsection 414A(4) read with section 414A(5) (gift aid where devolved basic rate is below basic rate),\nsection 424 (gift aid: charge to tax),\nsection 809ZMA (tainted donations: clawback where tainting occurs in later year),\nsection 809ZMB (tainted donations: associated donations)\nsection 809ZN (tainted gift aid donations: charge to tax),\nsection 809ZO (tainted charity donations by trustees: charge to tax),\nChapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),\nChapter 9 of Part 10 of ITEPA 2003 (winter fuel payment charge),\nsection 192B of FA 2004 (relief at source: excessive relief given),\nsection 205 of FA 2004 (pension schemes: the short service refund lump sum charge),\n...\nsection 206 of FA 2004 (pension schemes: the special lump sum death benefits charge),\nsection 208 of FA 2004 (pension schemes: the unauthorised payments charge),\nsection 209 of FA 2004 (pension schemes: the unauthorised payments surcharge),\n...\nsection 227 of FA 2004 (pension schemes: the annual allowance charge), and\nsection 244A of FA 2004 (pension schemes: the overseas transfer charge),\nsection 7 of F(No.2)A 2005 (social security pension lump sum).\n(2) If the taxpayer is a trustee, the provisions referred to at Step 7 of the calculation in section 23 are—\nsection 496 (discretionary payments by trustees: tax pool adjustment),\nsection 809ZMA (tainted donations: clawback where tainting occurs in later year),\nsection 809ZMB (tainted donations: associated donations)\nsection 809ZN (tainted gift aid donations: charge to tax), and\nsection 809ZO (tainted charity donations by trustees: charge to tax).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 30(1) inserted (with effect in accordance with art 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 30(1) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 30(1) inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 30(1) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 30(1) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 4(3), 5"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 30(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 5(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 30(1) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 30(1) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 30(1) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 30(1) omitted (25.6.2026 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 6"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 30(1) inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(c)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 30(2) substituted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(b)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 30(2) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/30",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}