# Income Tax Act 2007, Paragraph 460


In section 65 (change in control of company registered for gross payment) for subsection (3) substitute—
“(3) In this section references to a change in the control of a company are references to such a change determined in accordance with section 995 of the Income Tax Act 2007.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/460 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-460
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.