# Income Tax Act 2007, Paragraph 24


(1) Amend section 231AA (no tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement) as follows.
(2) In subsection (1) omit “above or section 397(1) of ITTOIA 2005”.
(3) Omit subsection (1A).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.