Paragraph 4 Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 Annotations Textual amendments F1 Sch. 9 para. 4 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31 ← Paragraph 1.to 3 Paragraph 4 Paragraph 5 →