Section 4(1): amended, on 1 July 1989, by section 86(1) of the Public Finance Act 1989 (1989 No 44).
Section 4(1): amended, on 1 April 1978, by section 160(1) of the Public Finance Act 1977 (1977 No 65).
Section 4(2): repealed, on 1 April 1978, by section 160(1) of the Public Finance Act 1977 (1977 No 65).