Paragraph 403 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 Schedule 6 (commercial woodlands) in paragraph 3(2) for “person” substitute “ company ”. ← Paragraph 402 Paragraph 403 Paragraph 404 →