Finance Act 2018

ITTOIA 2005

8In section 635 (amount of available income for section 633 purposes)—

(a)in subsection (3)(d)(i) (tax on certain income to be deducted when calculating available amount), before “income” insert “unprotected”, and

(b)in subsection (5) (meaning of “unprotected income”), for “subsection (2)” substitute “this section and sections 636 and 637”.