Commencement and interpretation
11(1)Paragraphs 5, 6 and 7 above have effect from 6th April 1973 and the other paragraphs of this Schedule from 6th April 1972.
(2)This Schedule shall be construed as if it were included in Part X of the Taxes Act
11(1)Paragraphs 5, 6 and 7 above have effect from 6th April 1973 and the other paragraphs of this Schedule from 6th April 1972.
(2)This Schedule shall be construed as if it were included in Part X of the Taxes Act