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Finance Act 1947

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12Commencement of two preceding sections, and saving.

(1)The two preceding sections of this Part of this Act shall be deemed to have come into operation—

(a)so far as they relate to exemption from tax in respect of goods of a class specified in the Fifth Schedule to this Act or to reduction of the rate of tax in respect of goods of a class specified in that Schedule, on the sixteenth day of April, nineteen hundred and forty-seven, or the tenth day of July, nineteen hundred and forty-seven, according as the one or the other of those dates is specified in that Schedule in relation to goods of that class ;

(b)so far as they relate to mirrors, on the said tenth day of July;

(c)so far as they relate to road vehicles, on the eighteenth day of June, nineteen hundred and forty-seven ; and

(d)as respects all other matters, on the said sixteenth day of April;

and shall have effect in relation to a purchase of goods of any of the classes to which those sections relate delivered under the purchase on or after the date of the coming into operation thereof in relation to those goods notwithstanding that the purchase was made before that date.

(2)Nothing in the said sections making any change in the classes of goods which are chargeable goods or in the rate at which any goods are chargeable shall affect the operation of section twenty of the Finance (No. 2) Act, 1940 (which empowers the Treasury to make any such change as aforesaid by order).

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