# Income Tax Act 2007, Paragraph 198

Extent: E+W+S+N.I.

(1) Amend section 807 (sale of securities with or without accrued interest) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In the full-out words of subsection (1)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) omit “or corporation tax”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Omit subsection (6).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/198 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-198
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.