Section 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 United Kingdom Repealed Annotations Textual amendments F1 S. 51 repealed (29.4.1996 with effect for the year 1996-1997 and subsequent years of assessment) by 1996 c. 8, ss. 73, 205, Sch. 6, Sch. 41 Pt. V(1) Note 1 ← Section 50 Section 51 Section 52 →