Section 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 1 repealed by Finance Act 1948 (c. 49), s. 82, Sch. 1(1), Pt. I ← Introduction Section 1 Section 2 →