# Income Tax Act 2007, Paragraph 503


In section 248(3) (debts paid after cessation)—
(a) for “section 109A(4) or (4A) of ICTA” substitute “ section 96 of ITA 2007 ”, and
(b) after “expenditure)” insert “ as a result of subsection (1)(b) of that section ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/503 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-503
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.