Section 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 22(2), 23 repealed (with saving) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25 ← Section 22 Section 23 Section 24 →