# Income Tax Act 2007, Paragraph 563


In section 678 (relief where UK income tax borne by foreign estate: limited and discretionary interests) after subsection (2) insert—
“(3) The tax reduction under this section is given effect at Step 6 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/563 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-563
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.