# Income Tax Act 2007, Paragraph 307


In section 108(1)(a) (identification of relevant securities) for “section 710 of the Taxes Act” substitute “ Chapter 2 of Part 12 of ITA 2007 (accrued income profits) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/307 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-307
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.