# Income Tax Act 2007, Paragraph 201


In section 812(5) (withdrawal of right to tax credit of certain non-resident companies connected with unitary states) for paragraph (c) substitute—
“(c) whether a person is connected with another is determined in accordance with section 839;”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/201 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-201
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.