Income Tax Act 2007 (c. 3) Income Tax Act 2007 (c. 3) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 21 para. 73 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 157Paragraph 157 158Paragraph 158 159Paragraph 159 160Paragraph 160 161Paragraph 161 Income Tax Act 2007 (c. 3)