# Income Tax Act 2007, Paragraph 408


In section 479 (persons having qualifying non-trade expenditure: income tax) after subsection (2) insert—
“(2A) The allowance is given effect at Step 2 of the calculation in section 23 of ITA 2007.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/408 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-408
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.