In this Part, except where the context otherwise requires -
"Acts" (a) the Income Tax Acts, (b) the Corporation Tax Acts, (c) the Capital Gains Tax Acts, (ca) Part 18A, (d) Part 18C, (e) Part 18D, and any instruments made under any of those Acts or Parts;
"amount of tax chargeable", in relation to a person and an Act, means the amount of tax chargeable on the person under the Act after taking into account - (a) each allowance, deduction or relief that is authorised by the Act to be given to the person against income, profits or gains or, as applicable, chargeable gains, and (b) in the case of an individual to whom Chapter 2A of Part 15 applies, any increase in the taxable income of the individual by virtue of that Chapter;
"amount of tax payable", in relation to a person and an Act, means the amount of tax computed by reducing the amount of tax chargeable on the person by the amount of any tax credit that is authorised by the Act to be given to the person i
…