Finance Act 2013 (c. 29)

PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 2 U.K. Income tax: general

Exemptions and reliefs U.K.

16 Limit on income tax reliefs U.K.

Schedule 3 contains provision limiting the deductions which may be made at Step 2 of the calculation in section 23 of ITA 2007 (calculation of income tax liability).