http://www.legislation.gov.uk/ukpga/1970/24/schedule/2/paragraph/1Finance Act 1970An 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.1973-12-31texttext/xmlenStatute Law Database2018-02-09Expert Participation2017-11-28 SCHEDULESSCHEDULE 21–4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1