Modifications etc. (not altering text)
C1The text of ss. 3(4), 6(2)(3), 56, Schs. 1, 2, 4–6, 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
5U.K.The repeal of section 63(7) of the Finance Act 1976 has effect for the year of assessment 1977-78 and subsequent years of assessment.