# Income Tax Act 2007, Paragraph 556


In section 631(7) (retained and accumulated income) for “the total income” substitute “ the child's total income or net income at Step 2 or 3 of the calculation in section 23 of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/556 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-556
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.