Paragraph 106 Finance Act 2004I1 United Kingdom The Finance Act 2004f1 is amended as follows. Annotations Commencement I1 Sch. 1 para. 106 in force at 25.5.2007, see art. 1(2) Footnotes f1 2004 c.12. ← Paragraph 105 Paragraph 106 Paragraph 107 →