Paragraph 38 Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 Annotations Textual amendments F1 Sch. 1 Pt. I para. 38 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 30 para. 6(1), Sch. 31 ← Paragraph 37 Paragraph 38 Paragraph 39 →