Paragraph 15 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 12 omitted by Finance Act 2008 s. 41(7)(a) The repeals made in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect. ← Paragraph 14 Paragraph 15 Paragraph 16 →