RE1802 - General reliefs: consequential
adjustments to other reliefs
Where relief is due in a case in which personal reliefs have
been allowed
- make any necessary adjustment to personal
reliefs which are affected by a reduction in the net statutory
income, such as Age allowance, Life assurance relief and double
taxation relief
- re-allocate the personal reliefs as
necessary if a balance becomes available for relief against other
income.
