# Income Tax Act 2007, Paragraph 320


In section 151D(5) (corporate strips: manipulation of price: associated payment giving rise to loss) for “section 709(1)” substitute “ section 840ZA ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/320 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-320
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.