http://www.legislation.gov.uk/id/ukpga/Geo6/14/15

http://www.legislation.gov.uk/ukpga/Geo6/14/15/section/42

Finance Act 1950

An Act to grant certain duties and alter other duties, to make certain amendments of the law relating to purchase tax, to amend the law relating to other branches of the public revenue or to the National Debt, and to make further provision in connection with Finance.