Part I

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 1–4 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 5 repealed by Finance (No. 2) Act 1940 (c. 48), s. 42(8), Sch. 10