Section 30 — Income Tax Act 2007: Additional tax

Additional tax 30 1 If the taxpayer is an individual, the provisions referred to at Step 7 of the calculation in section 23 are— section 414A(4) read with section 414A(5) (gift aid where devolved basic rate is below basic rate), section 424 (gift aid: charge to tax), section 809ZMA (tainted donations: clawback where tainting occurs in later year), section 809ZMB (tainted donations: associated donations) section 809ZN (tainted gift aid donations: charge to tax), section 809ZO (tainted charity donations by trustees: charge to tax), Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge), Chapter 9 of Part 10 of ITEPA 2003 (winter fuel payment charge), section 192B of FA 2004 (relief at source: excessive relief given), section 205 of FA 2004 (pension schemes: the short service refund lump sum charge), ... section 206 of FA 2004 (pension schemes: the special lump sum death benefits charge), section 208 of FA 2004 (pension schemes: the unauthorised payments charge), section 209 of FA 2004 (pension schemes: the unauthorised payments surcharge), section 214 of FA 2004 (pension schemes: the lifetime allowance charge), section 227 of FA 2004 (pension schemes: the annual allowance charge), and section 244A of FA 2004 (pension schemes: the overseas transfer charge), section 7 of F(No.2)A 2005 (social security pension lump sum).

2 If the taxpayer is a trustee, the provisions referred to at Step 7 of the calculation in section 23 are— section 496 (discretionary payments by trustees: tax pool adjustment), section 809ZMA (tainted donations: clawback where tainting occurs in later year), section 809ZMB (tainted donations: associated donations) section 809ZN (tainted gift aid donations: charge to tax), and section 809ZO (tainted charity donations by trustees: charge to tax).