Part 2Basic provisions

Chapter 3Calculation of income tax liability

30Additional tax

(1)

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

  • F1section 414A(4) read with section 414A(5) (gift aid where devolved basic rate is below basic rate),

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

  • F2section 809ZN (tainted gift aid donations: charge to tax),

  • F2section 809ZO (tainted charity donations by trustees: charge to tax),

  • F3Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),

  • F4section 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),

  • 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).

F6(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).