Section 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

Annotations

Textual amendments

F1

S. 51 repealed by Finance Act 1978 (c. 42, SIF 63:2), s. 80(5), Sch. 13 Part IV (by Sch. 13 Pt. IV note 1 it is provided that the repeal has effect for the year 1977–78 and subsequent years of assessment)