# Income Tax Act 2007, Paragraph 547


In section 601 (how relief for patent expenses is given) after subsection (2) insert—
“(2A) The deduction or set-off is given effect at Step 2 of the calculation in section 23 of ITA 2007.”

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/547 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-547
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.