# Income Tax Act 2007, Paragraph 67


Section 285 applies with the omission of subsections (4) to (6) for the purposes of determining whether, at any time before 6 April 2007, the conditions mentioned in section 274(2) are, will be or were met with respect to a company.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/67 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.