Section 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 32 repealed by Finance Act 1933 (c. 19), ss. 37, 47, Sch. 8 ← Section 31 Section 32 Section 33 →