39SIn section 71 (statement of sales of stock), after the word “or” in the first place where it appears there is inserted “ , by virtue of section 61(1) of this Act, ”.
Commencement Information
I1Sch. para. 39 in force at 27.11.2003 by S.S.I. 2003/548, art. 2(i) (with Sch.)