Article 7 Amendment of Part 2 of Schedule 26 to the Finance Act 2002
(1)
Amend paragraph 9 as follows.
(2)
In sub-paragraph (2)(a)—
(a)
for “(c) to (e)” substitute “(a) or (b)”, and
(b)
omit the words in parenthesis.
(3)
In sub-paragraph (4)(a) for “paragraphs (d) and (e)” substitute “paragraph (b)”.