Section 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 72, 73(1)–(3) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31 ← Section 71 Section 72 Section 73 →