Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2004 (c. 12) U.K.

469 U.K. In section 172A (surrender) for subsection (11) substitute—

“(11) For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”