# Income Tax (Earnings and Pensions) Act 2003, Paragraph 252


In section 88(c) (sales at under-value) for “Schedule E” substitute “ ITEPA 2003 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/252 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-252
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.