Textual Amendments
F1S. 14 repealed by Value Added Tax Act 1983 (c. 55), s.50(2), Sch. 11
F2S. 15 repealed by Finance Act 1978 (c. 42), s. 80(5), Sch. 13 Pt. IV
F3Ss. 16, 59(3)(b) repealed (savings) by Value Added Tax Act 1983 (c. 55), s.50(2), Sch. 11