# Finance Act 1972, Paragraph 7 In section 31(3)(b) of the Management Act the figure β€œ297” (inserted by the Finance Act 1971) shall be omitted and at the end there shall be inserted β€œor under paragraph 5 of Schedule 16 to the Finance Act 1972”. --- Source: https://www.legislation.gov.uk/ukpga/1972/41/schedule/24/paragraph/7 (the official version) Page: https://openlegislation.uk/finance-act-1972/schedule-24/paragraph-7 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.