Paragraph 158 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 92-94 omitted by Finance Act 2008 s. 41(7)(l) Omit section 644 of that Act (accrued income profits: individuals to whom remittance basis applies). ← Paragraph 157 Paragraph 158 Paragraph 159 →