# Finance Act 2002, Paragraph 59: Commercial woodlands


(1) Schedule 6 to the Finance Act 1988 (c. 39) is amended as follows.
(2) In consequence of Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships) in paragraph 3 (abolition of Schedule D election etc) omit—
(a) sub-paragraphs (3)(a), (4)(a) and (5)(a) and (b);
(b) in sub-paragraph (5), in the words following paragraph (c), the word “group”; and
(c) sub-paragraph (6).

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/25/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.