Section 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 40 repealed by Finance Act 1936 (c. 34), Sch. 3 Pt. II ← Section 38, 39 Section 40 Section 41 →