# Finance Act 1976, Paragraph 10


(1) In section 35(2) of the Taxes Management Act 1970, paragraph (a) shall be omitted.
(2) Sub-paragraph (1) has effect in relation to income assessable for 1977-78 and subsequent years.

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Source: https://www.legislation.gov.uk/ukpga/1976/40/schedule/9/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1976/schedule-9/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.