# Income Tax Act 2007, Paragraph 200

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

In section 811(2) (deduction for foreign tax where no credit allowable)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) omit paragraph (b) and the “and” immediately after it.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/200 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.