Textual Amendments
F1Sch. 3 Pt. II substituted by virtue of Finance Act 1990 (c. 29, SIF 107:2), s. 5(2)(b), Sch. 2 Pt. I (in relation to licences taken out after 20.3.1990)
Textual Amendments
F2Words in Sch. 3 Pt. II substituted by Finance Act 1991 (c. 31, SIF 107:2), s. 4(4)(5)(in relation to licences taken out after 19.3.1991).