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

7.—(1) Amend paragraph 9 as follows.

(2) In sub-paragraph (2)(a)—

(a) for “(c) to (e)” substitute “(a) or (b)”, and

(b) omit the words in parenthesis.

(3) In sub-paragraph (4)(a) for “paragraphs (d) and (e)” substitute “paragraph (b)”.