Section 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 3 repealed by Finance Act 1924 (c. 21), ss. 6, 41, Schs. 2, 3 ← Section 1 Section 3 Section 4 →