Textual Amendments
F1S. 37 and cross-heading inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 1
Textual Amendments
F2S. 40 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 7, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch.1 Pt. II.