4. In sub-paragraph (4)(1) for the words from “paragraphs (a)” to the end substitute “paragraphs (a) to (c) and (e) to (h) of sub-paragraph (2) above”.
Sub-paragraph (4) of paragraph 8 of Schedule 10 was amended by paragraph 20(3) of Schedule 27 to the Finance Act 2002 and S.I. 1997/213.