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Textual Amendments
F1S. 76 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 5(1)(a) (with Sch. 39 paras. 11-13)
Modifications etc. (not altering text)
C1S. 76 excluded (28.4.1997) by S.I. 1997/1156, reg. 12
S. 76 restricted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 113(1)(a)(9)