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Income Tax Act 2007
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Changes over time for: Section 30
Version Superseded: 17/07/2012
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30Additional taxU.K.
This section has no associated Explanatory Notes
(1)If the taxpayer is an individual, the provisions referred to at Step 7 of the calculation in section 23 are—
section 424 (gift aid: charge to tax),
[F1section 809ZN (tainted gift aid donations: charge to tax),]
[F1section 809ZO (tainted charity donations by trustees: charge to tax),]
section 205 of FA 2004 (pension schemes: the short service refund lump sum charge),
[F2section 205A of FA 2004 (pension schemes: the serious ill-health lump sum charge),]
section 206 of FA 2004 (pension schemes: the special lump sum death benefits charge),
section 208(2)(a) of FA 2004 (pension schemes: the unauthorised payments charge),
section 209(3)(a) 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
section 7 of F(No.2)A 2005 (social security pension lump sum).
[F3(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
F1Words 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)
F2S. 30(1) entry inserted (19.7.2011) (with effect in accordance with Sch. 16 para. 85 102 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 83
F3S. 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)
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