{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-58",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-58.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/58",
  "kind": "section",
  "number": "58",
  "heading": "Meaning of “adjusted net income”",
  "text": "(1) For the purposes of Chapters 2 and 3, an individual's adjusted net income for a tax year is calculated as follows.\nStep 1\nTake the amount of the individual's net income for the tax year.\nStep 2\nIf in the tax year the individual makes, or is treated under section 426 as making, a gift that is a qualifying donation for the purposes of Chapter 2 of Part 8 (gift aid) deduct the grossed up amount of the gift.\nStep 3\nIf the individual is given relief in accordance with section 192 of FA 2004 (relief at source) in respect of any contribution paid in the tax year under a pension scheme, deduct the gross amount of the contribution.\nStep 4\nAdd back any relief under section 457 or 458 (payments to trade unions or police organisations) that was deducted in calculating the individual's net income for the tax year.\nThe result is the individual's adjusted net income for the tax year.\n(2) The grossed up amount of a gift is the amount of the gift grossed up by reference to the basic rate for the tax year ....\n(3) The gross amount of a contribution is the amount of the contribution before deduction of tax under section 192(1) of FA 2004.\n(4) This section is subject to section 809ZM(6) and section 809ZMB(3) (which prevent tainted donations and associated donations from being deducted at Step 2 in subsection (1)).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 58(2) omitted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 58(4) substituted (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(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/58",
    "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."
}