Section 3.—7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 3–7 repealed by Finance Act 1918 (c. 15), Sch. 4 ← Section 2 Section 3.—7 Section 8 →