Section 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 4 repealed by Finance Act 1949 (c. 47), s. 52(9)(10), sch. 11 pt. III ; Customs and Excise Act 1952 (c. 44), s. 320, sch. 12 pt. I ← Section 3 Section 4 Section 5 →