The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006

Amendment of paragraph 9 of Schedule 26

This section has no associated Explanatory Memorandum

8.—(1) Amend paragraph 9(1) (underlying subject matter which is subordinate or of small value disregarded) as follows.

(2) In sub-paragraph (1) omit “or (4)”.

(3) Omit sub-paragraph (4).

(4) In sub-paragraph (5)—

(a)in paragraph (a) omit “or”, and

(b)omit paragraph (c).

(1)

Paragraph 9 was amended by article 11 of S.I. 2004/2201 and article 7 of S.I. 2005/646.