Section 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 3 repealed by Finance Act 1953 (c. 34), Sch. 3 Pt. I ← Section 2 Section 3 Section 4, 5 →