Income Tax Act 2007

30 Additional tax U.K.

(1) If the taxpayer is an individual, the provisions referred to at Step 7 of the calculation in section 23 are—

• [F1 section 414A(4) read with section 414A(5) (gift aid where devolved basic rate is below basic rate),]

• section 424 (gift aid: charge to tax),

• [F2 section 809ZN (tainted gift aid donations: charge to tax),]

• [F2 section 809ZO (tainted charity donations by trustees: charge to tax),]

• [F3 Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),]

• [F4 section 192B of FA 2004 (relief at source: excessive relief given),]

• section 205 of FA 2004 (pension schemes: the short service refund lump sum charge),

• F5 ...

• section 206 of FA 2004 (pension schemes: the special lump sum death benefits charge),

• [F6 section 208] of FA 2004 (pension schemes: the unauthorised payments charge),

• [F7 section 209] of FA 2004 (pension schemes: the unauthorised payments surcharge),

• section 214 of FA 2004 (pension schemes: the lifetime allowance charge),

• section 227 of FA 2004 (pension schemes: the annual allowance charge), and

• [F8 section 244A of FA 2004 (pension schemes: the overseas transfer charge),]

• section 7 of F(No.2)A 2005 (social security pension lump sum).

[F9 (2) If the taxpayer is a trustee, the provisions referred to at Step 7 of the calculation in section 23 are—

• section 496 (discretionary payments by trustees: tax pool adjustment),

• section 809ZN (tainted gift aid donations: charge to tax), and

• section 809ZO (tainted charity donations by trustees: charge to tax).]

Textual Amendments

F1 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)

F2 Words in s. 30(1) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(a)

F3 Words in s. 30(1) inserted (17.7.2012) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(3)

F4 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)

F5 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)

F6 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)

F7 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)

F8 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)

F9 S. 30(2) substituted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(b)