# Income Tax Act 2007, Paragraph 357


(1) Amend section 176 (ancillary trust funds) as follows.
(2) In subsection (3) for paragraph (a) substitute—
“(a) section 636 of ITA 2007 (exception where there is a transfer to a legatee);”.
(3) In subsection (4) for “sections 710 to” substitute “ Part 12 of ITA 2007 and section ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/357 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-357
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.