Section 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 2 repealed by Finance (No. 2) Act 1964 (c. 92), Sch. 4 ← Section 1 Section 2 Section 3 →