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.

472 U.K. In section 172D (limit on increase in benefits) for subsection (6) substitute—

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