Finance Act 1996 (c. 8) Finance Act 1996 (c. 8) 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 Later legislation changes this provision in ways not yet written into the text below: Sch. 35 para. 9 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 35 para. 10 repealed by Finance Act 2012 Sch. 39 para. 28(1) 43Paragraph 43 44Paragraph 44 45Paragraph 45 Finance Act 1996 (c. 8)