# Income Tax Act 2007, Paragraph 283


(1) Amend Schedule 5 (employee share ownership trusts) as follows.
(2) In paragraph 15 for “section 840 of the Taxes Act 1988” substitute “ section 995 of the Income Tax Act 2007 ”.
(3) In paragraph 16(2)—
(a) in paragraph (b) for “section 840 of that Act” substitute “ section 995 of the Income Tax Act 2007 ”, and
(b) in paragraph (c) for “that Act” substitute “ the Taxes Act 1988 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/283 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-283
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.