# Finance Act 1974, Paragraph 1


(1) In this Schedule “the principal section” means section 40 of this Act.
(2) Part I of Schedule 3 to this Act shall apply for the purposes of the principal section and this Schedule as it applies for the purposes of section 38 of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.