# Income Tax Act 2007, Paragraph 254

Extent: E+W+S+N.I.

In section 43A(2A) (further assessments: claims etc)—
(a) in paragraph (a) after “section 257BA of the principal Act” insert “ or any of sections 47 to 49 of ITA 2007 ”,
(b) in paragraph (a) for “(election as to transfer of married couple's allowance)” substitute “(tax reductions for married couples and civil partners: elections to transfer relief)”, ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/254 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-254
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.