425 Total amount of income tax to which individual charged for a tax year
Income Tax Act 2007 (2007 c 3) | Legislation

425  Total amount of income tax to which individual charged for a tax year

(1)     For the purposes of sections 423 and 424, the total amount of income tax to which an individual is charged for a tax year is the amount calculated as follows.

(2)     Calculate the individual's liability to income tax for the tax year in accordance with section 23, as modified by subsection (3).

(3)     In applying

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