# Income Tax Act 2007, Paragraph 384


In section 161(2)(a) (non-FOTRA securities) for the words from “sections 711” to “receiving” substitute “ Chapter 2 of Part 12 of the Income Tax Act 2007 (accrued income profits) in relation only to accrued income profits which a person is treated as making under section 628(5) or 630(2) of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/384 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-384
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.