Paragraph 115 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 92-94 omitted by Finance Act 2008 s. 41(7)(l) The amendments made by paragraphs 106 to 114 have effect for the tax year 2008-09 and subsequent tax years. ← Paragraph 114 Paragraph 115 Paragraph 116 →