xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
  1. Introductory Text

  2. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. 6, 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  10. 10–18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  11. 19–31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  12. PART V EXCESS PROFITS TAX

    1. 32. Increase of standard profits in certain cases.

    2. 33. Tax avoidance.

    3. 34. Amendment of s.21 of Finance Act, 1943.

    4. 35–41....

  13. Part VII Miscellaneous

    1. 42. Trading with the enemy.

    2. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 45. Exemption of certain assignments by seamen from stamp duty.

    5. 46. Extension of Barracks Act 1890 s. 11.

    6. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 49.†Short title, construction, extent and repeals.

    1. FIRST SCHEDULE

      1. . . . . . . . . . ....

    2. SECOND SCHEDULE

      1. . . . . . . . . . ....

    3. THIRD SCHEDULE

      1. . . . . . . . . . ....

    4. FOURTH SCHEDULE

      Enemy Property

      1. Part I Income Tax

        1. Tax on income payable to custodian

          1. 1.Where any income which, but for the operation of the...

          2. 2.Where an assessment is made on a custodian under paragraph...

          3. 3.Where an assessment is made on a custodian under paragraph...

          4. 4.Where, in the case of any individual who, but for...

        2. Payment of tax by custodian

          1. 5.A custodian shall, save as expressly provided in this Part...

          2. 6.(1) A custodian shall, on demand of the Commissioners of...

        3. Effect of release of property or income by custodian

          1. 7.Where a custodian releases to or for the benefit of,...

          2. 8.Where an assessment is made under any of the preceding...

        4. Relaxation of time limits

          1. 9.Notwithstanding anything in the Income Tax Acts limiting the time...

        5. Supplementary

          1. 10.For the purposes of paragraphs 1 to 4 of this...

          2. 11.Where income from any source for any year of assessment...

          3. 12.In this Part of this Schedule, the expression “income” means...

        6. Years to which this Part of this Schedule applies

          1. 13.This Part of this Schedule shall have effect with respect...

      2. Part II Estate Duty

        1. 1.Property which, but for the operation of the law relating...

        2. 2.Where, but for the operation of the law relating to...

        3. 3.On the death of a person who, immediately before his...

        4. 4.No property shall be deemed for the purposes of section...

        5. 5.A custodian shall, on demand of the Commissioners of Inland...

        6. 6.Where a custodian releases to the executor of any person...

        7. 7.This Part of this Schedule shall have effect, and be...

      3. Part III Legacy Duty and Succession Duty

        1. 1.For the avoidance of doubt it is hereby declared that,...

        2. 2.Where, whether before or after the passing of this Act,...

        3. 3.Where, whether before or after the passing of this Act,...

        4. 4.Nothing in the last two preceding paragraphs shall render any...

      4. Part IV General

        1. 1.(1) Any custodian and any person who holds any property...

        2. 2.In this Schedule the following expressions have the meanings hereby...

        3. 3.Part I of this Schedule shall be construed as one...

    5. FIFTH SCHEDULE

      1. . . . . . . . . . ....