# Income Tax Act 2007, Paragraph 535

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

(1) Amend section 530 (income tax treated as paid) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (4) after “fall to be made” insert “ at Step 2 or 3 of the calculation in section 23 of ITA 2007 (calculation of income tax liability) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/535 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-535
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.