Paragraph 505 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omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 179(2)(b) omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 232 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 1 para. 180 omitted by Finance Act 2008 s. 41(7)(k) Sch. 1 para. 181 omitted by Finance Act 2008 s. 41(7)(k) In section 254(3)(b) (allowable deductions) for “section 90(4) of FA 1995” substitute “ section 261D of TCGA 1992 ”. ← Paragraph 504 Paragraph 505 Paragraph 506 →