Paragraph 7 F1 United Kingdom Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Sch. 5 para. 7 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(b) ← Paragraph 6 Paragraph 7 Paragraph 8 →