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Textual Amendments
F1Sch. 7 repealed by Finance Act 1981 (c. 35), s. 139 and Sch. 19 Part VII in relation to any period of account ending on or after 14 November 1980. see Finance Act 1981 (c. 35), s. 35 and Sch. 10 para.4 in relation to relief deferred to a period ending on or including 14 November 1980.