http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-232002-07-24 SCHEDULES SCHEDULE 6 Commercial Woodlands Consequential amendments61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2In section 67(1) of the Taxes Act 1970 (Schedule A), in paragraph 3 of Schedule A (exceptions), after paragraph (a) there shall be inserted—aato any profits or gains arising from a person’s occupation of any woodlands which are managed on a commercial basis and with a view to the realisation of profits, or3In section 110 of the Taxes Act 1970 (farming and the commercial occupation of land), in subsection (3), for the proviso there shall be substituted—Provided that nothing in this subsection shall apply in relation to the occupation of land which comprises woodlands or is being prepared for use for forestry purposes.;but the amendment made by this sub-paragraph shall not apply in relation to land which is being prepared for use for forestry purposes if the requirements of paragraph 4(3) above are satisfied with respect to it.4In sections 168(8), 169(10) and 171(5) of the Taxes Act 1970, for the words “section 111 of this Act” there shall be substituted the words “paragraph 4 of Schedule 6 to the Finance Act 1988”.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6In section 15(1) of the Taxes Act 1988 (Schedule A), in paragraph 3 of Schedule A (exceptions), after paragraph (a) there shall be inserted—ato any profits or gains arising from a person’s occupation of any woodlands which are managed on a commercial basis and with a view to the realisation of profits, or7In section 53 of the Taxes Act 1988 (farming and the commercial occupation of land), for subsection (4) there shall be substituted—4Subsection (3) above shall not apply in relation to the occupation of land which comprises woodlands or is being prepared for use for forestry purposes.but the amendment made by this sub-paragraph shall not apply in relation to land which is being prepared for use for forestry purposes if the requirements of paragraph 4(3) above are satisfied with respect to it.8In sections 380(4), 383(12)(a) and 385(6) of the Taxes Act 1988, for the words “section 54” there shall be substituted the words “paragraph 4 of Schedule 6 to the Finance Act 1988”.9Sub-paragraphs (1), (4) and (8) above shall be deemed to have come into force on 15th March 1988; and sub-paragraphs (2), (3) and (5) to (7) above shall be deemed to have come into force on 6th April 1988.Sch. 6 para. 6(1) repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4), Sch. 2 (with ss. 82 and 164(5)).Sch. 6 para. 6(5) repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)Sch. 6 applied (31.7.1998) by 1988 c. 1, s. 21B (as substituted (31.7.1998) by 1998 c. 36, s. 38(1), Sch. 5 Pt. I paras. 4, 73)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39" NumberOfProvisions="377" RestrictEndDate="2003-02-24" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2002-07-24" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dct:valid>2002-07-24</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1988/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1988/39/2002-07-24" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction/2002-07-24" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body/2002-07-24" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules/2002-07-24" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1988/39/contents/2002-07-24" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/1992-03-06" title="1992-03-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/2002-07-24" title="Schedule 6"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/5/2002-07-24" title="Paragraph; Schedule 6 Paragraph 5"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/5/2002-07-24" title="Paragraph; Schedule 6 Paragraph 5"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/1/2002-07-24" title="Paragraph; Schedule 7 Paragraph 1"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/1/2002-07-24" title="Paragraph; Schedule 7 Paragraph 1"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="378"/>
<ukm:BodyParagraphs Value="183"/>
<ukm:ScheduleParagraphs Value="195"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2003-04-06">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6" NumberOfProvisions="6" RestrictEndDate="2005-04-06" id="schedule-6">
<Number>
<CommentaryRef Ref="c13530221"/>
SCHEDULE 6
</Number>
<TitleBlock>
<Title> Commercial Woodlands</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/crossheading/consequential-amendments/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/crossheading/consequential-amendments" NumberOfProvisions="1" RestrictEndDate="2009-04-01" id="schedule-6-crossheading-consequential-amendments">
<Title> Consequential amendments</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6" RestrictEndDate="2009-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06" id="schedule-6-paragraph-6">
<Pnumber>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/1/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/1" id="schedule-6-paragraph-6-1">
<Pnumber>
<CommentaryRef Ref="c13530361"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/2" id="schedule-6-paragraph-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 67(1) of the Taxes Act 1970 (Schedule A), in paragraph 3 of Schedule A (exceptions), after paragraph (a) there shall be inserted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>to any profits or gains arising from a person’s occupation of any woodlands which are managed on a commercial basis and with a view to the realisation of profits, or</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/3/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/3" id="schedule-6-paragraph-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In section 110 of the Taxes Act 1970 (farming and the commercial occupation of land), in subsection (3), for the proviso there shall be substituted—</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>Provided that nothing in this subsection shall apply in relation to the occupation of land which comprises woodlands or is being prepared for use for forestry purposes.;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>but the amendment made by this sub-paragraph shall not apply in relation to land which is being prepared for use for forestry purposes if the requirements of paragraph 4(3) above are satisfied with respect to it.</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/4/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/4" id="schedule-6-paragraph-6-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In sections 168(8), 169(10) and 171(5) of the Taxes Act 1970, for the words “section 111 of this Act” there shall be substituted the words “paragraph 4 of Schedule 6 to the Finance Act 1988”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/5/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/5" id="schedule-6-paragraph-6-5">
<Pnumber>
<CommentaryRef Ref="c13530371"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/6/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/6" id="schedule-6-paragraph-6-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 15(1) of the Taxes Act 1988 (Schedule A), in paragraph 3 of Schedule A (exceptions), after paragraph (a) there shall be inserted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>to any profits or gains arising from a person’s occupation of any woodlands which are managed on a commercial basis and with a view to the realisation of profits, or</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/7/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/7" id="schedule-6-paragraph-6-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In section 53 of the Taxes Act 1988 (farming and the commercial occupation of land), for subsection (4) there shall be substituted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>Subsection (3) above shall not apply in relation to the occupation of land which comprises woodlands or is being prepared for use for forestry purposes.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>but the amendment made by this sub-paragraph shall not apply in relation to land which is being prepared for use for forestry purposes if the requirements of paragraph 4(3) above are satisfied with respect to it.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/8/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/8" id="schedule-6-paragraph-6-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In sections 380(4), 383(12)(a) and 385(6) of the Taxes Act 1988, for the words “section 54” there shall be substituted the words “paragraph 4 of Schedule 6 to the Finance Act 1988”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/9/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/9" id="schedule-6-paragraph-6-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Sub-paragraphs (1), (4) and (8) above shall be deemed to have come into force on 15th March 1988; and sub-paragraphs (2), (3) and (5) to (7) above shall be deemed to have come into force on 6th April 1988.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c13530361" Type="F">
<Para>
<Text>
<CitationSubRef id="c01010" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/1" SectionRef="schedule-6-paragraph-6-1">Sch. 6 para. 6(1)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/1" id="c01011" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Capital Allowances Act 1990">Capital Allowances Act 1990 (c. 1, SIF 63:1)</Citation>
,
<CitationSubRef id="c01012" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/164/4" CitationRef="c01011" SectionRef="section-164-4">s. 164(4)</CitationSubRef>
,
<CitationSubRef id="c01013" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/2" Operative="true" CitationRef="c01011" SectionRef="schedule-2">Sch. 2</CitationSubRef>
(with ss. 82 and 164(5)).
</Text>
</Para>
</Commentary>
<Commentary id="c13530371" Type="F">
<Para>
<Text>
<CitationSubRef id="c01014" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6/paragraph/6/5" SectionRef="schedule-6-paragraph-6-5">Sch. 6 para. 6(5)</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c01015" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c01016" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c01015" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c01017" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01015" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01018" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c01015" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c01019" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1" CitationRef="c01015" SectionRef="section-101-1">ss. 101(1)</CitationSubRef>
,
<CitationSubRef id="c01020" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c01015" SectionRef="section-201-3">201(3)</CitationSubRef>
,
<CitationSubRef id="c01021" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01015" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01022" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c01015" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
<CitationSubRef id="c01023" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c01015" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c01024" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c01015" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c13530221" Type="C">
<Para>
<Text>
<CitationSubRef id="c01025" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6" SectionRef="schedule-6">Sch. 6</CitationSubRef>
applied (31.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c01026" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>
,
<CitationSubRef id="c01027" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/21B" Operative="true" CitationRef="c01026" SectionRef="section-21B">s. 21B</CitationSubRef>
(as substituted (31.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01028" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c01029" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/38/1" CitationRef="c01028" SectionRef="section-38-1">s. 38(1)</CitationSubRef>
,
<CitationSubRef id="c01030" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/4" CitationRef="c01028" SectionRef="schedule-5-part-I-paragraph-4">Sch. 5 Pt. I paras. 4</CitationSubRef>
,
<CitationSubRef id="c01031" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/73" Operative="true" CitationRef="c01028" SectionRef="schedule-5-part-I-paragraph-73">73</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>