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Income Tax Act 2007

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Explanatory Notes
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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This is the original version (as it was originally enacted).

Finance (No.2) Act 1997 (c. 58)

This section has no associated Explanatory Notes

379In section 35(3)(a) (transitional relief for charities etc) for “charity” substitute “charitable company”.

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