Paragraph 146 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) Omit paragraph 3 and 6(2) and (3) of Schedule 29 to FA 2003. ← Paragraph 145 Paragraph 146 Paragraph 147 →