# Income Tax Act 2007, Paragraph 468


(1) Amend section 162 (meaning of “loan”) as follows.
(2) In subsection (2)(a) for “section 841 of ICTA” substitute “ section 1005 of ITA 2007 ”.
(3) For subsection (6) substitute—
“(6) For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/468 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-468
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.