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Section 26.
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Modifications etc. (not altering text)
C1The text of ss. 10(2), 26(6)(7), Sch. 8 paras. 1, 3 and 9, and Sch. 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F1Sch. 9 Table repealed by Statute Law (Repeals) Act 1974 (c. 22)
1The above repeals shall come into force on the passing of this Act or, where a date is specified above in relation to a repeal, on that date:E+W+S+N.I.
Provided that the repeals relating to section 121 of and Schedule 8 to the Income Tax Act 1952 shall apply only in relation to years of assessment beginning not earlier than the coming into operation of the first regulations made after the passing of this Act under section 47 of the Finance Act 1942.
2The above repeals so far as they relate to any drawback or other relief from duty replaced by sections 1 to 4 of this Act shall not have effect in relation to any duty charged before the coming into force of those sections.E+W+S+N.I.
3The repeal of sections 197 and 206 of the Customs and Excise Act 1952, and that relating to section 203(3) thereof, shall not operate in relation to oils in respect of which the excise duty on hydrocarbon oils is charged before 1st January 1965.E+W+S+N.I.
4The repeal of section 202 of the Customs and Excise Act 1952 and section 9 of the Finance Act 1960 shall not invalidate regulations made under either of those sections and in force at the passing of this Act, and in so far as the regulations were so made they shall be treated from the time the repeal comes into force as if made under section 6(5) of this Act.E+W+S+N.I.
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