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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 2
- Paragraph 323
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Taxation of Chargeable Gains Act 1992 (c. 12)
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323In section 226B(1) (private residence relief: special cases) for “691(2) of the Taxes Act (certain income of maintenance funds for historic buildings not to be income of settlor etc)” substitute “508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property)”.
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