Paragraph 3 Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 Annotations Textual amendments F1 Sch. 6 para. 3 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31 ← Paragraph 2 Paragraph 3 Paragraph 4 →