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Income Tax Act 2007

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Explanatory Notes
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This is the original version (as it was originally enacted).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 Act 2004 (c. 12)

This section has no associated Explanatory Notes

459In section 59 (construction industry scheme: contractors) after subsection (7) insert—

“(8)This section is subject to section 73A (designated international organisations: exemption from section 59).”

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