


Section 90(1)(ca): “ Income Tax Act 2004 ” is replaced by “Income Tax Act 2007 ” in each place where it appears. Section 89B, definition of income, paragraph (b): “and the Income Tax Act 2004 ” is inserted after “Income Tax Act 1994 ”. Section 89B, definition of income, paragraph (a): “ section OB 1 of the Income Tax Act 2004 ” is replaced by “ section YA 1 of the Income Tax Act 2007 ”. Section 77: “ Income Tax Act 2004 ” is replaced by “Income Tax Act 2007 ”. Section 55(1)(da): “ section OB 1 of the Income Tax Act 2004 ” is replaced by “ section YA 1 of the Income Tax Act 2007 ”. Sections 40(3)(ba)(ii), 44(1), 44A(1)(b), and 45(3)(a) to (c): “ Income Tax Act 2004 ” is replaced by “Income Tax Act 2007 ” in each place where it appears. Section 30(5), definitions of gross married rate of invalid’s benefit, gross married rate of unemployment benefit, and gross single rate of invalid’s benefit: “section NC 6(1D) of the Income Tax Act 2004 ” is replaced by “ RD 11(3) of the Income Tax Act 2007 ” in each place where it appears. Section 29(1)(b), definitions of tax year and taxable income: “ section OB 1 of the Income Tax Act 2004 ” is replaced by “ section YA 1 of the Income Tax Act 2007 ” in each place where it appears. Section 14(1)(ea): “ section OB 1 of the Income Tax Act 2004 ” is replaced by “ section YA 1 of the Income Tax Act 2007 ”. Section 2, definition of withholding income: “ section OB 1 of the Income Tax Act 2004 ” is replaced by “ section YA 1 of the Income Tax Act 2007 ” in each place where it appears. “ source deduction payment means a PAYE income payment (as defined in section RD 3 of the Income Tax Act 2007) ”.
