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).