Section 404, 405 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 404, 405 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 ← Section 401—403 Section 404, 405 Section 406 →