Part 2Basic provisions
Chapter 3Calculation of income tax liability
26Tax reductions
1
If the taxpayer is an individual, the provisions referred to at Step 6 of the calculation in section 23 are—
a
the following—
Chapter 3 of Part 3 of this Act F1... (tax reductions for married couples and civil partners),
Chapter 1 of Part 5 (EIS relief),
F5Chapter 1 of Part 5A (SEIS relief),
Chapter 2 of Part 6 (VCT relief),
Chapter 1 of Part 7 (community investment tax relief),
section 453 (qualifying maintenance payments),
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
section 461 (spreading of patent royalty receipts),
section 353(1A) of ICTA (relief for interest on loan to buy life annuity),
section 535 of ITTOIA 2005 (top slicing relief), and
section 539 of ITTOIA 2005 (relief for deficiencies), and
b
the following—
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
section 401 of ITTOIA 2005 (relief: qualifying distribution after linked non-qualifying distribution), F3...
sections 677 and 678 of ITTOIA 2005 (relief where foreign estates have borne UK income tax).
F4sections 2 and 6 of TIOPA 2010 (double taxation relief: relief by agreement), and
section 18(1)(b) and (2) of TIOPA 2010 (relief for foreign tax where no double taxation arrangements).
2
In any other case, the provisions referred to at Step 6 of the calculation in section 23 are—
a
the provisions listed in subsection (1)(b), and
b
section 26 of FA 2005 (trusts with vulnerable beneficiary: income tax relief).