http://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/91/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 7Miscellaneous relocationsPart 15Relocation of section 118 of FA 199891Income Tax Act 2007 (c. 3)ITA 2007 is amended as follows.