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Legislation

Income Tax Act 2007

Crossheading Disqualified overseas gifts

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Section 422 Disqualified overseas gifts

Income Tax Act 2007
Disqualified overseas gifts

Section 422 | Disqualified overseas gifts

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 422 omitted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 8 para. 3(3)

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