Textual Amendments
F1S. 1 repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I, (savings) Finance Act 1977 (c. 36, s. 59(5), Sch. 9 Pt. II, Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I
