Paragraph 40 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) Omit section 68 (special rules where property etc. situated in Republic of Ireland). ← Paragraph 39 Paragraph 40 Paragraph 41 →