29 Tax reductions: supplementary
Income Tax Act 2007 (2007 c 3) | Legislation

29  Tax reductions: supplementary

(1)     This section supplements the provisions about tax reductions in Step 6 of the calculation in section 23.

(2)     A tax reduction may be deducted at Step 6 only so far as there is sufficient tax calculated at Step 5 of the calculation from which to deduct it.

(3)     In deciding whether there is sufficient tax calculated at Step 5 from which to deduct a tax

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