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Section 172 Exceptions from tax.

United Kingdom Repealed

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Textual amendments

F1

Ss. 169-184 (Pt. 5 Ch. 3) repealed (with effect in accordance with s. 61(2)(3) of the repealing Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3), Note 1 (with saving in Note 2; and Ch. 3 modified, as so saved, by s. 61(1) of the repealing Act)