Part VIIU.K. Miscellaneous
42 Trading with the enemy.U.K.
The provisions of the Fourth Schedule to this Act shall have effect in relation to income tax [F1and death duties] where persons, income or property are or is affected by the law relating to trading with the enemy.
Textual Amendments
F1Words repealed in relation to deaths occurring after 13.4.1975 and, so far as regards the duties referred to in s. 52(2)(b) of the repealing Act, in relation to any death, by Finance Act 1975 (c.7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I note (with a saving in s. 52(3) in relation to repayment or allowance in respect of sums paid before 13.3.1975 on account of the said duties)
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 43 repealed (with savings) by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt. IV
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 44 repealed by Finance Act 1963 (c. 25) ss. 59(5), 73(8)(b), Sch. 14 Pt. IV
F445 Exemption of certain assignments by seamen from stamp duty.U.K.
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Textual Amendments
F4S. 45 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 5
F546 Extension of Barracks Act 1890 s. 11.U.K.
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Textual Amendments
F5S. 46 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 1 Group 4
47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6S. 47 repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. 1
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7S. 48 repealed by Statute Law Revision Act 1950 (c. 6)
49X1†Short title, construction, extent and repeals.U.K.
(1)This Act may be cited as the Finance Act, 1944.
F8(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11X2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X2[F12(6) Part VI of this Act shall be construed as one with Part I of the M1 Finance Act, 1894. ]
(7)Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
(8)The provisions of the Fourth Schedule to this Act shall, if provision in that behalf is made by an Act of the Parliament of Northern Ireland, apply with any necessary modifications to death duties payable in Northern Ireland as they apply to death duties payable in Great Britain, but save as aforesaid 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.
F13(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Editorial Information
X1Unreliable margin note.
X2The text of s. 49(5)(6) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Textual Amendments
F8S. 49(2) repealed by Statute Law (Repeals) Act 1971 (c. 52)
F9S. 49(3) repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I
F10S. 49(4) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)
F11S. 49(5) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8
F12S. 49(6) repealed in relation to to deaths occurring after 13.4.1975 and, so far as regards the duties referred to in s. 52(2)(b) of the repealing Act, in relation to any death, by Finance Act 1975 (c.7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I (with a saving in s. 52(3) in relation to repayment or allowance in respect of sums paid before 13.3.1975 on account of the said duties)
F13S. 49(9) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)
Marginal Citations
M157 & 58 Vict. c. 30.