http://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/64/2012-12-19Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-06-05Expert Participation2012-12-19Income 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 198864Omit section 360 (loan to buy interest in close company).