Overview Income Tax (Trading and Other Income) Act 2005 Section 682
3328.New subsection (4A) ensures that the amount charged forms part of “total income” in Step 1 of section 23 of this Act. If exceptionally the relief being recovered under section 682(4)(b) was a relief given as a tax reduction, then the recovery is a charge to an amount of income tax instead (see section 32 of this Act).