Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2004 (c. 12) U.K.

470 U.K. In section 172B (increase in rights of connected person on death) for subsection (9) substitute—

“(9) For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”