# Income Tax Act 2007, Section 31: Total income: supplementary

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

(1) This section applies for the purposes of calculating total income.
(2) Income from which a deduction in respect of income tax is to be made (or treated as made) at the basic rate , the property basic rate, the savings basic rate, the Welsh basic rate or the Scottish basic rate ... in force for a tax year is treated as income of that tax year.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Subsection (2) applies even if all or part of the income, or the dividend or other distribution, accrued or will accrue in a different tax year.
(5) An assessment that has become final and conclusive for income tax purposes for a tax year is also final and conclusive for the purposes of calculating total income.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/31 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.