26 Tax reductions
Income Tax Act 2007 (2007 c 3) | Legislation

26  Tax reductions

(1)     If the taxpayer is an individual, the provisions referred to at Step 6 of the calculation in section 23 are—

(a)     the following—

Chapter 3 of Part 3 of this Act . . . (tax reductions for married couples and civil partners),

[Chapter 3A of Part 3 of this Act (transferable tax allowance for married couples and civil partners),]

Chapter 1 of Part 5 (EIS relief),

[Chapter 1 of Part 5A (SEIS

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