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Income Tax Act 2007

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Taxes Management Act 1970 (c. 9)

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246In section 12B(4A)(a) (records to be kept for purposes of returns) for sub-paragraph (ii) substitute—

“(ii)section 495(1) or 975(2) or (4) of ITA 2007 (statements about deduction of income tax),”.

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