Commentary on Sections Overview Overview Section 425: Total amount of income tax to which individual charged for a tax year
1204.This section provides for the adjustments to the individual donor’s income tax liability in order to arrive at “amount B” in section 423 and “amount C” in section 424. It is based on section 25(9) of FA 1990.
1205.As part of the clarification of how these amounts are calculated, section 25(9)(c) of FA 1990 has been dropped as anomalous. See Change 78 in Annex 1 and the commentary on section 423.
1206.Section 25(9)(a) of FA 1990 is not rewritten. That provision dealt with tax charged at the basic rate by virtue of sections 348 or 349 of ICTA. As a result of the new approach to charges on income such tax is no longer dealt with as part of a person’s liability. See Change 81 in Annex 1.