The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004

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).