http://www.legislation.gov.uk/id/ukpga/1988/1

SCHEDULES

SCHEDULE 11RELIEF AS RESPECTS TAX ON PAYMENTS ON RETIREMENT OR REMOVAL FROM OFFICE OR EMPLOYMENT

PART IGENERAL PROVISIONS

Supplemental

11

Any reference in this Schedule to the amount of tax to which a person is or would be chargeable is a reference to the amount of tax to which he is or would be chargeable either by assessment or by deduction.