Modifications etc. (not altering text)
C1 By Finance Act 1985 s. 95,the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).
18U.K.In paragraphs 16(2) and 17(4) above the references to the amount on which tax would be charged are references to the amount on which it would be charged apart from—
(a)paragraph (b) of section 65(2) of this Act, and
(b)Chapters I and II of Part V of this Act;
and the references to the amount on which tax is charged are references to the amount on which it would be charged apart from that paragraph and those Chapters.