Paragraph 86 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 107 (treatment of receipts as earned income). ← Paragraph 85 Paragraph 86 Paragraph 87 →