Paragraph 48 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) In section 269 (territorial scope of charge to tax), omit subsections (3) and (4). ← Paragraph 47 Paragraph 48 Paragraph 49 →