Section 3, 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 3, 4 repealed by Finance Act 1938 (c. 46), Sch. 2 ← Section 2 Section 3, 4 Section 5 →