Section 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 12 repealed by Finance Act 1935 (c. 24), Sch. 2 Pt. II ← Section 11 Section 12 Section 13–20 →