Textual Amendments
F1S. 61 repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2; Finance Act 1963 (c. 25), s. 73(7)(b), Sch. 13 Pt. III and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I