Textual Amendments
F1S. 1 repealed by Finance (No. 2) Act 1975 (c. 45), ss. 8(1), 75(5), Sch. 14 Pt. I; Finance Act 1976 (c. 40), s. 132(5), Sch. 15 Pt. I; (with savings) Finance Act 1977 (c. 36), ss. 1(7), 59(5), Sch. 9 Pt. II