# Income Tax Act 2007, Paragraph 395


In paragraph 41 of Schedule 22 (tonnage tax: the requirement not to enter into tax avoidance arrangements) for sub-paragraph (3) substitute—
“(3) In this paragraph “tax advantage” has the meaning given by section 840ZA of the Taxes Act 1988.”

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/395 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-395
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.