# Income Tax Act 2007, Paragraph 246


In section 12B(4A)(a) (records to be kept for purposes of returns) for sub-paragraph (ii) substitute—
“(ii) section 495(1) or 975(2) or (4) of ITA 2007 (statements about deduction of income tax),”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/246 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-246
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.