# Income Tax Act 2007, Paragraph 441


In section 609(1) after “section 273 of ICTA” insert “ or section 459 of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/441 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-441
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.