PART 2Amendment of Part 2 of Schedule 26 to the Finance Act 2002

11.

In paragraph 9—

(a)

in sub-paragraph (1) for “any of sub-paragraphs (2) to (4)” substitute “sub-paragraph (2) or (4)”;

(b)

in sub-paragraph (2)(a)—

(i)

for “(a)”, where first occurring, substitute “(c)”;

(ii)

for “(f)”, where first occurring, substitute “(e)”;

(iii)

omit “(a), (b) and”; and

(iv)

for “to (f)”, in the second place where it occurs, substitute “and (e)”;

(c)

omit sub-paragraph (3);

(d)

in sub-paragraph (4)(a) for “paragraphs (d) to (f)” substitute “paragraphs (d) and (e)”; and

(e)

in sub-paragraph (5)—

(i)

at the end of paragraph (a), insert “or”; and

(ii)

omit paragraph (b).