As of 6 April 1997 this text has repealed
Section 138 of the Finance Act, 1990, is hereby amended in the definition of "securities" in subsection (1) by the deletion of "and" at the end of paragraph (a), the substitution of "Agriculture, and" for "Agriculture;" in paragraph (b) and the insertion of the following paragraph after paragraph (b):
"(c) strips within the meaning of section 54(10) of the Finance Act, 1970 (inserted by section 161 of the Finance Act, 1997);".