# Income Tax Act 2007, Paragraph 264


In paragraph 9(2) of Schedule 1A (claims etc not included in returns)—
(a) in paragraph (a) for “(personal reliefs for non-residents)” substitute “ or section 56 or 460 of ITA 2007 (residence etc of claimants) ”, and
(b) in paragraph (c) for “of that Act” substitute “ of the principal Act ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/264 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-264
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.