# Income Tax Act 2007, Paragraph 505


In section 254(3)(b) (allowable deductions) for “section 90(4) of FA 1995” substitute “ section 261D of TCGA 1992 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/505 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-505
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.