(1)This section applies to income tax to which—
(a)a non-UK resident, other than a company, is liable, or
(b)a non-UK resident company is liable as a trustee.
(2)Subsection (1) is subject to section 812 (case where limit not to apply).
(3)The non-UK resident's liability to income tax for a tax year is limited to the sum of amounts A and B.
(4)Amount A is the sum of—
(a)any sums representing income tax deducted from the non-UK resident's disregarded income for the tax year (see section 813),
(b)any sums representing income tax that are treated as deducted from or paid in respect of that income, and
(c)any tax credits in respect of that income.
(5)Amount B is the amount that, apart from this section, would be the non-UK resident's liability to income tax for the tax year, if the following were left out of account—
(a)the non-UK resident's disregarded income for the tax year, and
(b)any relief mentioned in subsection (6) to which the non-UK resident is entitled for the tax year as a result of—
(i)section 56(3) or 460(3) of this Act or section 278(2) of ICTA (residence etc of claimants), or
(ii)double taxation arrangements.
(6)The reliefs referred to in subsection (5) are—
(a)an allowance under Chapter 2 of Part 3 of this Act or section 257 or 265 of ICTA (personal allowance and blind person's allowance),
(b)a tax reduction under Chapter 3 of Part 3 of this Act or section 257A, 257AB, 257BA or 257BB of ICTA (tax reductions for married couples and civil partners),
(c)relief under section 457 or 458 of this Act (payments to trade unions and police organisations),
(d)a tax reduction under section 459 of this Act or section 273 of ICTA (payments for benefit of family members), and
(e)relief under section 266 of ICTA (life assurance premiums).