4(1)Paragraph 1 of Schedule 1 to that Act is amended as follows.U.K.
(2)In sub-paragraph (1), in the words following paragraph (b)—
(a)for “section 3(1) to (6)” substitute “ sections 3(1) to (5C) and 3A ”;
(b)at the end insert “ , but with the modifications specified in this paragraph ”.
(3)After sub-paragraph (2) insert—
“(2A)As they apply by virtue of sub-paragraph (1) above—
(a)section 3(5A) has effect with the omission of paragraph (b), and
(b)section 3(5B) has effect with the omission of the words “or (b)”.”.
(4)In sub-paragraph (3)—
(a)for “section 3” substitute “ sections 3 and 3A(1)(a) ”;
(b)after “the exempt amount for the year”, where it first occurs, insert “ (except the one in section 3(2)) ”.
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 28 para. 4(5) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(i)