Paragraph 88 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 109 (charge under section 104: relief for individuals born before 6th April 1917). ← Paragraph 87 Paragraph 88 Paragraph 89 →