Section 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 4 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I; Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I; Matches and Mechanical Lighters Duties Act 1979 (c. 6), s. 9(1), Sch. ← Section 3 Section 4 Section 5 →