Paragraph 1 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 308 omitted by Finance Act 2008 s. 41(7)(h) Sch. 1 para. 309 omitted by Finance Act 2008 s. 41(7)(h) Sch. 1 para. 350(4) omitted by Finance Act 2008 s. 41(7)(h) The Income and Corporation Taxes Act 1988 (c. 1) is amended as follows. ← Schedule 1 Paragraph 1 Paragraph 2 →