# Income Tax Act 2007, Paragraph 504


(1) Amend section 250 (receipts relating to post-cessation expenditure) as follows.
(2) In subsection (1) for “section 109A of ICTA” substitute “ section 96 of ITA 2007 ”.
(3) In subsection (2)—
(a) in paragraph (a) for “section 109A(2)(a) or (b) of ICTA” substitute “ section 97(2) or (3) of ITA 2007 ”,
(b) in paragraph (b) for “section 109A(2)(c) of ICTA” substitute “ section 97(4) of ITA 2007 ”, and
(c) in paragraph (c) for “section 109A(2)(d) of ICTA” substitute “ section 97(5) of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/504 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-504
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.