# Income Tax Act 2007, Paragraph 496


In section 17(3) (effect of becoming or ceasing to be a UK resident) for “set off under section 385 of ICTA against” substitute “ deducted under section 83 of ITA 2007 from ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/496 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-496
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.