{
  "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007/article-4",
  "json_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007/article-4.json",
  "legislation": "uksi/2007/1820",
  "legislation_title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendments to the Income Tax Act 2007",
  "text": "(1) The Income Tax Act 2007 is amended as follows.\n(2) In section 620(1) (transactions which are transfers: general) for paragraph (c) substitute—\n“(c) to the redemption of variable rate securities in any case where there has been a transfer of the securities at any time before redemption, or”.\n(3) In paragraph 75(2) of Schedule 2 (transitionals and savings), in the substituted section 294(4), for “qualifying 90% company” substitute “qualifying 90% subsidiary of the relevant company”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1820/article/4",
    "retrieved_at": "2026-10-29T03:50:22.209093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}