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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Omission of section 40 removes that provision from the Finance Act, altering the statute effective from April.</h1> Section 117 of the Finance Act, 1992 amends the statute book by omitting section 40 of the Finance Act, 1983; that omission takes effect from the first day of April, 1993, and operates to remove the identified provision from the earlier Act.

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