(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).]
Textual Amendments
F1Words in s. 30(1) inserted (with effect in accordance with art 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(4)
F2Words 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)
F3Words in s. 30(1) inserted (17.7.2012) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(3)
F4Words in s. 30(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 5(3)
F5Words in s. 30(1) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(2)
F6S. 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)