# Income Tax Act 2007, Paragraph 400


In section 138(2)(b) (limit on amount deferred) for “section 385 or” substitute “ section 83 of ITA 2007 or section ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/400 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-400
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.