Paragraph 4 RegulationsF1 United Kingdom Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Sch. 12 repealed (1.5.2025) by Finance Act 2025 (c. 8), s. 64(1)(4) (with s. 64(5)(6)) ← Paragraph 3 Paragraph 4 Paragraph 5 →