Commentary on Sections Overview Overview Section 36: Amount of limit
113.This section restricts the amount of credit which may be allowed against income tax. It is based on section 796(1) to (2A) of ICTA.
114.Where credit relief is allowed against income tax in respect of income from more than one source, subsection (3) requires the sources of income to be taken in the order which provides the greatest reduction in the liability to income tax for the tax year. This minor change brings the law into line with practice. See Change 4 in Annex 1. The corresponding change is proposed in relation to capital gains tax in section 40(3).