# Income Tax Act 2007, Paragraph 322


In section 169D(1) (gifts to settlor-interested settlements: exceptions) for “691(2) of the Taxes Act (certain income of maintenance funds for historic buildings not to be income of settlor etc)” substitute “ 508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/322 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-322
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.