Section 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 5 repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. V ← Section 2—4 Section 5 Section 6 →