# Income Tax Act 2007, Paragraph 527


In section 459(2) (profits from deeply discounted securities: transfer of assets abroad) for “sections 739 and 740 of ICTA (transfer of assets abroad) have” substitute “ Chapter 2 of Part 13 of ITA 2007 (transfer of assets abroad) has ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/527 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-527
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.