Section 226, 227 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 226, 227 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 ← Section 208—225 Section 226, 227 Section 228 →