Section 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 3 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. II ← Section 1, 2 Section 3 Section 4—6 →