Textual Amendments
F1Pt. VIIIA (ss. 100A–F) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. I
F2S. 100D repealed (1.1.1992) by S.I. 1991/2727, reg. 3(1) (with saving in reg. 3(2))