# Income Tax Act 2007, Paragraph 582

Extent: E+W+S+N.I.

In section 872(3)(a) (losses calculated on same basis as miscellaneous income) for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/582 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-582
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.