http://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/497Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-05-24Expert Participation2024-04-06Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)SCHEDULESSCHEDULE 1Minor and consequential amendmentsPart 2Other enactmentsIncome Tax (Trading and Other Income) Act 2005 (c. 5)497Omit section 51 (patent royalties).