# Finance Act 2008, Paragraph 21


In section 408 (reduction in tax due in cases within section 407), after subsection (2) insert—
“(2A) In subsection (2) “the tax due” means the amount of tax due as a result of section 407 after deduction of the tax credit determined in accordance with section 407(4A).”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/12/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-12/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.