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F1Words repealed in relation to deaths occurring after 13.4.1975 and, so far as regards the duties referred to in s. 52(2)(b) of the repealing Act, in relation to any death, by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)