Textual Amendments
F1S. 42 repealed (in relation to tax for the year 1992-93 and subesquent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 290, 289, Sch.12 (with ss. 60, 101(1) and 203(3))