Paragraph 157 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 Later legislation changes this provision in ways not yet written into the text below: Sch. 21 para. 73 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 The Income Tax Act 2007 is amended in accordance with paragraphs 158 to 161. ← Paragraph 156 Paragraph 157 Paragraph 158 →