# Income Tax Act 2007, Paragraph 315


(1) Amend section 151B (VCTs: supplementary) as follows.
(2) In subsection (3)—
(a) in paragraph (a) for “been given” substitute “ obtained ” and for “Part 1 of Schedule 15B to the Taxes Act” substitute “ Chapter 2 of Part 6 of ITA 2007 ”, and
(b) in paragraphs (b) and (c) for “been given” substitute “ obtained ” and for “that Part of that Schedule” substitute “ that Chapter of that Part ”.
(3) In subsection (6)(b) for “section 842AA(8) of the Taxes Act” substitute “ section 281(3) of ITA 2007 ”.
(4) In subsection (8)(b) for “given” substitute “ obtained ” and for “Part 1 of Schedule 15B to the Taxes Act” substitute “ Chapter 2 of Part 6 of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-315
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.