# Income Tax Act 2007, Paragraph 581


In section 871 (apportionment etc of miscellaneous profits to tax year)—
(a) in subsection (1)(a) for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”, and
(b) in subsection (2)—
(i) for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”, and
(ii) for “subsection (4)(a)” substitute “ subsection (3)(a) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/581 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-581
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.