F.U.2 - Tax exile

From "Punk rock by... F.U.2", Les Tréteaux, LP 6389, track 2, 1977.

The Downliners Sect were formed in 1962 and were essentially a near perfect British garage punk outfit. Halfway through the seventies, when punk was on the rise the Downliners Sect were often mentioned as very influential to the new movement, Charly Records re-released the three original albums, and later the German label Line Records did the same. This led to a rebirth of the legendary Downliners Sect in 1976. Don Craine, Keith Grant, Terry Gibson and Johnny Sutton started again with Paul Tiller on harmonica. Johnny Sutton quit in 1977 joining The Pasadena Roof Orchestra and was replaced by Paul Holm and later in the early 80s by Rod DeAth. In 1977 the Sect also made a punk rock album under the name of F.U.2.

http://www.chewingpine.com/2009/01/fu2-%E2%80%93-the-first-album-by%E2%80%A6-1977-records-2008/