Paragraph 121 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) In section 251 (interpretation of sections 249 and 250), omit subsections (2) to (6). ← Paragraph 120 Paragraph 121 Paragraph 122 →