Section 26 Tax reductions

(1) If the taxpayer is an individual, the provisions referred to at Step 6 of the calculation in section 23 are—

(a) the following—

Chapter 3 of Part 3 of this Act or section 257A, 257AB, 257BA or 257BB of ICTA (tax reductions for married couples and civil partners),

Chapter 1 of Part 5 (EIS relief),

Chapter 2 of Part 6 (VCT relief),

Chapter 1 of Part 7 (community investment tax relief),

section 453 (qualifying maintenance payments),

section 459 of this Act or section 273 of ICTA (payments for benefit of family members),

section 461 (spreading of patent royalty receipts),

section 353(1A) of ICTA (relief for interest on loan to buy life annuity),

section 535 of ITTOIA 2005 (top slicing relief), and

section 539 of ITTOIA 2005 (relief for deficiencies), and

(b) the following—

section 788 of ICTA (double taxation arrangements: relief by agreement),

section 790(1) of ICTA (relief for foreign tax where no double taxation arrangements),

section 401 of ITTOIA 2005 (relief: qualifying distribution after linked non-qualifying distribution), and

sections 677 and 678 of ITTOIA 2005 (relief where foreign estates have borne UK income tax).

(2) In any other case, the provisions referred to at Step 6 of the calculation in section 23 are—

(a) the provisions listed in subsection (1)(b), and

(b) section 26 of FA 2005 (trusts with vulnerable beneficiary: income tax relief).