Section 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

S. 56 repealed (with savings) by Finance Act 1990 (c. 29, SIF 114), ss. 109(6)(a)(7)(9), 132, Sch. 19 Pt. VI (the provision ceases to have effect as referred to in s. 109(7) and in the notes to Sch. 19 Pt. VI) and expressed to be repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5) Notes 1, 2; and subject to an amendment (27.7.1999 with effect as mentioned in s. 114(2)) by 1999 c. 16, s. 114(1), Sch. 17 Pt. I para. 4

Pt. VII restricted by Finance Act 1963 (c. 25), s. 65(2)

Pt. VII (ss. 52–57) restricted by Finance Act 1981 (c. 35, SIF 114), s. 110

Pt. VII (ss. 52–57) excluded by S.I. 1988/268, reg. 3