Paragraph 45 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 12 para. 47(1) omitted by Finance Act 2008 s. 41(7)(j) Paragraphs 42 to 44 shall have effect in relation to years of assessment beginning on or after 6th April 2006. ← Paragraph 44 Paragraph 45 Paragraph 46 →