Commentary on Sections Overview Overview Section 32: Liability not dealt with in the calculation
129.This section lists income tax liabilities not dealt with in the calculation. It is new.
130.These liabilities arise in connection with:
	the recovery of excessive relief (eg the withdrawal or reduction of EIS relief or the recovery of excess credit for overseas tax) where the taxpayer’s self-assessment for the tax year is final;
	deduction of tax at source (eg Chapters 15 to 17 of Part 15 and the reverse charge provisions), where the liability is not in respect of the person’s own liability; and
	stand-alone charges (eg Chapter 1 of Part 13, or in relation to the administration of pension schemes).