Finance Act 1993 (c. 34) Finance Act 1993 (c. 34) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 21 para. 73 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 108Paragraph 108 Finance Act 1993 (c. 34)