Section 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 2 repealed by Finance Act 1963 (c. 25), Sch. 13 Pt. IV ← Section 1 Section 2 Section 3, 4 →