Section 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 1–34, 45, 48, 49 repealed by Inland Revenue Repeal Act 1870 (c. 99) ← Section 44 Section 45 Section 46, 47 →