Section 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 3, 7 repealed by Finance Act 1918 (c. 15), s. 45, Sch. 4 ← Section 5, 6 Section 7 Section 8—15 →