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.

476 U.K. In section 194(1) (relief on making of claim)—

(a) for “from the total income” substitute “ in calculating the net income ”, and

(b) at the end insert “ (see Step 2 of the calculation in section 23 of ITA 2007) ”.