# Income Tax Act 2007, Paragraph 594


In section 26 (amount of relief for trustees of property held on trust for vulnerable persons) at the beginning insert “(1)” and at the end insert—
“(2) The tax reduction 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/594 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-594
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.