Paragraph 5 F1 Repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Sch.3 paras. 2, 5 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 30 para. 6(1), Sch. 31 ← Paragraph 4 Paragraph 5 Paragraph 6 →