# Income Tax Act 2007, Paragraph 405


In section 266(5)(a) (election where predecessor and successor are connected persons) for “section 839 of ICTA” substitute “ section 575 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/405 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-405
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.