http://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/63Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-05-24Expert Participation2024-05-27Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)SCHEDULESSCHEDULE 1Minor and consequential amendmentsPart 1Income and Corporation Taxes Act 198863Omit section 359 (loan to buy machinery or plant).