http://www.legislation.gov.uk/ukpga/1986/41/schedule/9/paragraph/23Finance Act 1986An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1986-07-25texttext/xmlenStatute Law Database2024-04-02Expert Participation2024-01-04SCHEDULE 9 Business Expansion SchemePart II Consequential Amendments23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1