# Income Tax Act 2007, Paragraph 498


(1) Amend section 52 (exclusion of double relief for interest) as follows.
(2) In subsections (1), (5) and (6) for “section 353 of ICTA” substitute “ section 383 of ITA 2007 ”.
(3) In subsection (6) for “section 368(3) of ICTA” substitute “ section 387(2) and (3) of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/498 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-498
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.