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),

• F4Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),

• F5section 192B of FA 2004 (relief at source: excessive relief given),

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

• F3section 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).

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).