# Income Tax Act 2007, Paragraph 251


In section 36(3A) (fraudulent or negligent conduct)—
(a) after “section 257BA of the principal Act” insert “ or any of sections 47 to 49 of ITA 2007 ”, and
(b) for “(elections as to transfer of married couple's allowance)” substitute “ (tax reductions for married couples and civil partners: elections to transfer relief) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/251 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-251
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.