Finance Act 1997 (c. 16)
This section has no associated Explanatory Memorandum
6. FA 1997(1) is amended as follows.
(1)
Section 179 of the Finance Act 2006 (c. 25) provides that in that Act “FA” followed by a year means the Finance Act of that year; accordingly, “FA 1997” means the Finance Act 1997 (c. 16).