Section 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 3 repealed by Finance Act 1960 (c. 44), Sch. 8 Pt. I ← Section 1, 2 Section 3 Section 4, 5 →