# Income Tax Act 2007, Paragraph 438


In section 476 (charge on occurrence of chargeable event) after subsection (5) insert—
“(5A) An amount charged under subsection (5)(a) is treated for income tax purposes as an amount of income.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/438 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-438
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.