53 Transfer of unused relief: general
Income Tax Act 2007 (2007 c 3) | Legislation

53  Transfer of unused relief: general

(1)     For the purposes of sections 51 and 52, the comparable tax liability of an individual is the amount of the individual's tax left after Step 6 of the calculation in section 23 for the tax year, making that calculation with the modifications set out in subsections (2) and (3).

(2)

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