Finance Act 2002 (c. 23) Finance Act 2002 (c. 23) 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 Later legislation changes this provision in ways not yet written into the text below: Sch. 35 para. 9 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 35 para. 10 repealed by Finance Act 2012 Sch. 39 para. 28(1) 50Paragraph 50 51Paragraph 51 52Paragraph 52 53Paragraph 53 Finance Act 2002 (c. 23)