# The Income Tax Act 2007 (Amendment) Order 2007, Article 2: Amendments to Schedule 2 to the Income Tax Act 2007


(1) Schedule 2 to the Income Tax Act 2007 (transitionals and savings) is amended as follows.
(2) In paragraph 38 (qualifying trading companies)—
(a) in sub-paragraph (2), in the substituted subsection (3)(b), for “at that time and has not since” substitute “at that time and has not before”, and
(b) in sub-paragraph (4) omit “on or”.
(3) In paragraph 46 (the unquoted status requirement), in sub-paragraphs (2)(a) and (3)(a), omit “on or”.

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Source: https://www.legislation.gov.uk/uksi/2007/940/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007-amendment-order-2007/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.