8(1)Paragraph 5 of the Schedule shall be amended as follows.
(2)In sub-paragraph (1) and sub-paragraph (2)(a), after "paragraph 4(1)(a)" there shall be inserted " or paragraph 4A(1) ".
(3)In sub-paragraph (3), after paragraph (c) there shall be inserted " or if that other person falls within paragraphs (b) and (c) above and is by virtue of paragraph 4A above entitled to claim relief under section 75 of the Finance Act 1972 in respect of that part of the interest ".