OpenLegislation

Regulation 3 Prescribed cases and conditions: introductory

Original text. Later amendments are not shown.

Regulations 4 and 5 respectively prescribe the cases in which, and the conditions subject to which, relief under section 21(4)f1 shall be given in accordance with sub-paragraphs (2) and (3) of paragraph 6Af2 of the Schedule.

Annotations

Footnotes

f1

Subsection (4) was amended by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 4(1) and subsection (4A) was added by that paragraph.

f2

Paragraph 6A (2) and (3) was inserted by the Finance (No.2) Act 1987, Schedule 3, paragraph 12. A relevant amendment was made to paragraph 6 by the Finance (No.2) Act 1987, Schedule 3, paragraph 11.