Finance Act 1988 (c. 39) Finance Act 1988 (c. 39) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 4 para. 193-195 repealed by Coroners and Justice Act 2009 Sch. 23 Pt. 1 Sch. 4 para. 37 repealed by Tribunals, Courts and Enforcement Act 2007 Sch. 23 Pt. 6 Sch. 4 para. 66 repealed by Tribunals, Courts and Enforcement Act 2007 Sch. 23 Pt. 6 197Paragraph 197 Finance Act 1988 (c. 39)