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

This section has no associated Explanatory Memorandum

6.  In paragraph 5(2)(b)—

(a)at the end of sub-paragraph (i) add “or”;

(b)at the end of sub-paragraph (ii) omit “, or”; and

(c)omit sub-paragraph (iii).