Modifications etc. (not altering text)
C1Pt. 12 Ch. 5 modified (27.7.1999) by Finance Act 1999 (c. 16), s. 98
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 497 repealed (with effect in accordance with Sch. 3 para. 29(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 29(1), Sch. 27 Pt. 3(2), Note