Section 4, 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 4, 5 repealed by Finance Act 1964 (c. 49), Sch. 9 ← Section 3 Section 4, 5 Section 6 →