Income Tax Act 2007

208 (1) Amend section 828 (orders and regulations made by the Treasury or the Board) as follows.

(2) In subsection (1) for “other provision of the Tax Acts” substitute “provision of the Corporation Tax Acts not contained in this Act”.

(3) In subsection (2) omit “841(1)(b) or”.

(4) In subsection (3) for “other provision of the Tax Acts” substitute “provision of the Corporation Tax Acts not contained in this Act”.

(5) In subsection (4)—

(a) omit “1(6),”

(b) omit “257C, 582A(1),”, and

(c) omit “or section 82(4)(d) of the Capital Allowances Act”.

(6) In subsection (5)—

(a) before “section 717 of ITEPA 2003” insert “section 570B of the Capital Allowances Act or”,

(b) omit “or section 873 of ITTOIA 2005”,

(c) in paragraph (a) after “regulations under” insert “the Capital Allowances Act or”, and

(d) in paragraph (a) omit “or ITTOIA 2005”.