http://www.legislation.gov.uk/ukpga/1976/40/schedule/3/paragraph/9Finance Act 1976An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1989-03-01texttext/xmlenStatute Law Database2015-10-04Expert Participation2011-04-22 SCHEDULESSCHEDULE 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1