27 Order of deducting tax reductions: individuals
Income Tax Act 2007 (2007 c 3) | Legislation

27  Order of deducting tax reductions: individuals

(1)     This section makes provision about the order in which tax reductions are to be deducted at Step 6 of the calculation in section 23, if the taxpayer is an individual.

(2)     Deduct the tax reductions in the order which will result in the greatest reduction in the taxpayer's liability to income tax for the tax

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