# Income Tax Act 2007, Paragraph 578


In section 841 (unremittable income: introduction) for subsection (5) substitute—
“(5) This Chapter does not apply to accrued income profits which a person is treated as making under Chapter 2 of Part 12 of ITA 2007, but see sections 668 and 669 of that Act (which make similar provision).”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/578 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-578
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.