Section 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 14 repealed by Finance Act 1952 (c. 33), Sch. 14 Pt. V ← Section 13 Section 14 Section 15—17 →