[197E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Ss. 197B-197F repealed (with effect in accordance with Sch. 33 Pt. 2(1) Note of the repealing Act) by Finance Act 2001 (c. 9), Sch. 33 Pt. 2(1)