Part 2Basic provisions

Chapter 3Calculation of income tax liability

32Liability not dealt with in the calculation

The liabilities referred to in section 22(2) are income tax liability—

  • F1under section 74C(5) (non-active traders: withdrawal of relief),

  • under section 79(1) (capital allowances restrictions: withdrawal of relief),

  • under section 81(6) (dealings in commodity futures: withdrawal of relief),

  • under F2section 103B(5) (non-active partners: withdrawal of relief),

  • under section 235 (withdrawal or reduction of EIS relief),

  • F3under section 257G (withdrawal or reduction of SEIS relief),

  • F4 under section 257S (withdrawal or reduction of relief for social investments),

  • under sections 266 to 270 (withdrawal or reduction of VCT relief),

  • under section 372 (withdrawal or reduction of CITR),

  • under section 512 (heritage maintenance settlements: application of property for non-heritage purposes),

  • under Chapter 1 of Part 13 (transactions in securities),

  • under regulations made under section 918(4) (foreign payers of manufactured dividends: Real Estate Investment Trusts: the reverse charge),

  • under section 920 or 923 (foreign payers of manufactured interest or manufactured overseas dividends: the reverse charge),

  • under Chapter 15, 16 or 17 of Part 15 (deduction of tax at source: collection mechanisms),

  • F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • under paragraph 11(3) of Schedule 20 to FA 1994 (recovery of excess credit for overseas tax: changes for facilitating self-assessment),

  • of the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003,

  • under Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges), except any liability under a provision mentioned in section 30(1), F6...

  • under section 682(4) of ITTOIA 2005 (assessments, adjustments and claims after the administration period), so far as the liability represents a tax reduction given effect at Step 6 of the calculation in section 23F7, and

  • under section 24(4) of TIOPA 2010 (recovery of excess credit for overseas tax).