Section 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 42 repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. IV ← Section 40, 41 Section 42 Section 43 →