# Income Tax Act 2007, Paragraph 140


In section 615(3) (exemption from tax in respect of certain pensions) for “section 349(1)” substitute “ Chapter 6 of Part 15 of ITA 2007 (deduction from annual payments and patent royalties) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/140 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-140
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.