Paragraph 265 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 179(2)(a) omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 179(2)(b) omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 232 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 1 para. 180 omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 181 omitted by Finance Act 2008 s. 41(7)(k) Omit section 21 of, and Schedule 3 to, the Finance Act 1971 (occupational pension schemes). ← Paragraph 264 Paragraph 265 Paragraph 266 →