# Income Tax Act 2007, Paragraph 25


(1) Amend section 231AB (no tax credit for original owner under repurchase agreement in respect of certain manufactured dividends) 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/25 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.