Modifications etc. (not altering text)
C1The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14, in part, is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
2U.K.The repeal in section 76(3) of the Finance Act 1972 has effect in relation to interest paid or income arising after 29th April 1975.