Paragraph 11

Schedule 8 to F(No.2)A 1987 (amendments of Schedule 10 to FA 1987) is amended as follows.

Omit paragraph 5 (which contains amendments making provision for certain amounts to be multiplied by a fraction greater than unity, and has not been brought into force).

The amendment made by this paragraph has effect for chargeable periods beginning on or after 1st July 2006.