Textual Amendments
F1Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A
Modifications etc. (not altering text)
C1Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)