Income Tax Act 2007 (c. 3)

(The document as of February, 2008)

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(a)

in subsections (1) and (2), the word "727A,",

(b)

in subsections (4) and (6)(b), the words "or 263D", and

(c)

in the sidenote, the word "727A,".

Sections 739 to 746.

In section 747(4), paragraph (b) and the "and" immediately before it.

In section 761(6), the words from ", but" to the end.

Section 775.

In section 776, subsections (3A)(a) and (3B), in subsection (6)(a) the words "Part 2 of ITTOIA 2005 or", in subsection (6)(b) the words from "section 158" to "be)", in subsection (7) the words "Part 2 of ITTOIA 2005 or" and subsection (9).

In section 777, in subsection (8) the second sentence, subsection (9) and in subsection (13) the words from "and any" to the end.

Section 796(3).

Section 804(6).

In section 807--

(a)

in subsection (1), the words "or corporation tax", and

(b)

subsection (6).

In section 811(2), paragraph (b) and the "and" immediately after it.

Section 816(3A).

Section 818.

Section 819.

In section 821(3), paragraph (aa) and the "and" immediately after it.

Section 823.

Section 827A.

In section 828--

(a)

in subsection (2) the words "841(1)(b) or",

(b)

in subsection (4) the words "1(6)," and "257C, 582A(1)," and "or section 82(4)(d) of the Capital Allowances Act", and

(c)

in subsection (5) the words "or section 873 of ITTOIA 2005" and "or ITTOIA 2005".

Section 829.

In section 830(1), the words "income tax and".

In section 832(1)--

(a)

the definitions of "basic rate" and "basic rate limit",

(b)

the definition of "higher rate",

(c)

the definition of "industrial assurance business",

(d)

the definition of "interest",

(e)

the definitions of "investment LLP" and "property investment LLP",

(f)

the definition of "lower rate",

(g)

in the definition of "notice", the words "or in a form authorised (in relation to the case in question) by directions under section 118 of the Finance Act 1998",

(h)

in the definition of "overseas property business", paragraph (a) and, in paragraph (b), "for the purposes of corporation tax,",

(i)

the definition of "preference dividend",

(j)

the definition of "the rate applicable to trusts",

(k)

the definition of "relevant foreign income",

(l)

the definitions of "starting rate" and "starting rate limit",

(m)

the definition of "step-child",

(n)

in the definition of "tax credit", in paragraph (a), "for the purposes of corporation tax" and paragraph (b),

(o)

the definitions of "the dividend ordinary rate", "the dividend trust rate" and "the dividend upper rate", and

(p)

the definition of "UK property business".

Section 832(5).

Section 833.

Section 835.

Section 836.

Section 836B.

Section 837.

Section 842AA.

In section 842B--

(a)

subsection (1)(a) and the "and" immediately after it,

(b)

in subsection (2), the words "an investment LLP or", and

(c)

in the sidenote, the words ""investment LLP" and".

In Schedule 15B, Part 1.

Schedule 16.

In Schedule 23A--

(a)

in paragraph 1(1) the definition of "interest manufacturer" and, in the definition of "manufactured dividend", "manufactured interest" and "manufactured overseas dividend", the words ", "manufactured interest"" and ", 3".

(b)

paragraph 2(3)(c) and the "and" immediately before it,

(c)

in paragraph 2(6)(a) the words "to which sub-paragraph (3) above applies",

(d)

paragraphs 2A to 3A,

(e)

paragraph 4(2) to (3B),

(f)

in paragraph 4(4), the words from "as they apply" to "branch or agency in the United Kingdom",

(g)

in paragraph 4(5), paragraph (a),

(h)

paragraph 4(6) to (7AA),

(i)

in paragraph 7(1), the words "manufactured interest or", "3 or" and "interest or" and the words ", as the case may be" where they occur for the first time, and the word "3(1)",

(j)

in paragraph 7(1A), the words "manufactured interest or",

(k)

in paragraph 7(3), the words "3(1) or", "manufactured interest or" and "3 or",

(l)

in paragraph 7(4)(b), the words "or set off" and "income or",

(m)

in paragraph 8(1), the words ", manufactured interest" in both places where they occur and the words ", interest manufacturers",

(n)

in paragraph 8(1A), the words "or the 1992 Act",

(o)

in paragraph 8(2), paragraphs (c) and (d) and the words "or to" and ", manufactured interest or manufactured overseas dividends",

(p)

paragraph 8(2A), and

(q)

paragraph 8(3)(b).

Schedule 28B.