32 Liability not dealt with in the calculation
Income Tax Act 2007 (2007 c 3) | Legislation

32  Liability not dealt with in the calculation

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

[under 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 [section 103B(5)] (non-active partners: withdrawal of relief),

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

[under section 257G (withdrawal

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