Paragraph 436 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 179(2)(a) omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 179(2)(b) omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 232 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 1 para. 180 omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 181 omitted by Finance Act 2008 s. 41(7)(k) In section 357(2) after “section 505(1)(e) of ICTA” insert “ or section 524 of ITA 2007 ”. ← Paragraph 435 Paragraph 436 Paragraph 437 →