Section 31 (Interpretation of Chapter II.)
Repealed
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Annotations
Textual amendments
- F1
Chapter II, ss. 29-31,ceased to have effect and was replaced byFinance (No. 2) Act 1975 Part III Ch. II, ss. 68-71which was in turn replaced byIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss.559-567.