Section 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 12 repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. XI ← Section 11 Section 12 Section 13–19 →