Finance Act 1990 (c. 29) Finance Act 1990 (c. 29) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 35 para. 9 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 35 para. 10 repealed by Finance Act 2012 Sch. 39 para. 28(1) 37Paragraph 37 Finance Act 1990 (c. 29)