Section 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 13 repealed by Finance Act 1924 (c. 21), ss. 20, 41, Sch. 3 ← Section 12 Section 13 Section 14 →