Amendment of section 4 of the Finance Act 1995

2.—(1) Section 4 of the Finance Act 1995 is amended as follows.

(2) In subsection (3)—

(a)omit paragraphs (a) to (c), and

(b)in paragraph (e) omit the words “as to the matters mentioned in paragraphs (a) to (c) above and”.

(3) In subsection (5)—

(a)in paragraph (a) for “one month” substitute “three years”, and

(b)omit paragraph (b) and the preceding “and”.

(4) Omit subsection (6).