Paragraph 9 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) In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word “ or ”. ← Paragraph 8 Paragraph 9 Paragraph 10 →