Finance Act 1996 (c. 8)U.K.
This section has no associated Explanatory Notes
61F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 1 para. 61 repealed (1.12.2007) by Finance Act 2007 (c. 11), ss. 84, 114, Sch. 22 para. 13(2)(f), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)