Prescribed cases and conditions: introductory
3. Regulations 4 and 5 respectively prescribe the cases in which, and the conditions subject to which, relief under section 21(4)(1) shall be given in accordance with sub-paragraphs (2) and (3) of paragraph 6A(2) of the Schedule.
(1)
Subsection (4) was amended by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 4(1) and subsection (4A) was added by that paragraph.
(2)
Paragraph 6A (2) and (3) was inserted by the Finance (No.2) Act 1987, Schedule 3, paragraph 12. A relevant amendment was made to paragraph 6 by the Finance (No.2) Act 1987, Schedule 3, paragraph 11.