http://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/30/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 7Miscellaneous relocationsPart 5Relocation of section 152 of ICTA30Taxes Management Act 1970 (c. 9)TMA 1970 is amended as follows.