65 Short title, construction, extent and repeal.U.K.
(1)This Act may be cited as the Finance Act 1940.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(4)Part III of this Act shall, so far as it relates to excess profits tax or the relation of excess profits tax to the national defence contribution, be construed as one with Part III of the Finance (No. 2) Act, 1939.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(6)Any reference in this Act to any other enactment shall, unless the contrary is expressly provided or the context otherwise requires, be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
(7)Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F1S. 65(2) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
F2S. 65(3) repealed by Statute Law Revision Act 1953 (c. 5)
F3S. 65(5) repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I