Introductory Text1.Citation, commencement and effect2.Amendments to paragraph 8 of Schedule 10 to the Finance Act 19963.In sub-paragraph (2) for paragraphs (e) and (f) substitute—4.In sub-paragraph (4) for the words from “paragraphs (a)” to.5.After sub-paragraph (7F) insert the following sub-paragraphs—SignatureExplanatory Note