537 Top slicing relieved liability: two or more chargeable events
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

537  Top slicing relieved liability: two or more chargeable events

To calculate an individual's relieved liability for the purposes of section 535(1) for a tax year for which the individual is liable for tax on gains from two or more chargeable events—

Step 1

Calculate the total annual equivalent by adding together the annual equivalents for each of

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