These notes refer to the Income Tax Act 2007 (c.3) which received Royal Assent on 20 March 2007 INCOME TAX ACT 2007 EXPLANATORY NOTES INTRODUCTION These explanatory notes relate to the Income Tax Act 2007 (c.3) which received Royal Assent on 20 March 2007. They have been prepared by the Tax Law Rewrite project at HMRC in order to assist readers in understanding the Act. They do not form part of the Act and have not been endorsed by Parliament. The...
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