# Income Tax Act 2007, Paragraph 517

Extent: E+W+S+N.I.

(1) Amend section 400 (non-qualifying distributions) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) After subsection (6) insert—
“(7) Subsection (2) is subject to section 504(4) of ITA 2007 (disapplication of certain provisions for income of unauthorised unit trusts).”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/517 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-517
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.