# Income Tax Act 2007, Paragraph 363


(1) Amend paragraph 11 of Schedule 20 to the Finance Act 1994 (changes for facilitating self-assessment etc) as follows.
(2) In sub-paragraph (3) for the words from “be treated” to “excess” substitute “ be chargeable for that year to an amount of income tax equal to the excess ”.
(3) Omit sub-paragraph (7).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/363 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-363
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.