Section 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 2 repealed by Finance Act 1964 (c. 49), ss. 2(5), 26(7), Sch. 9 ← Section 1 Section 2 Section 3 →