Paragraph 1 Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 Annotations Textual amendments F1 Sch. 6 para. 1 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31 ← Schedule 6 Paragraph 1 Paragraph 2 →