- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 1940.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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Part III. Excess Profits Tax and National Defence Contribution.
27. Provisions to replace s. 13(7) of Finance (No. 2) Act, 1939.
29. Investments held by members of groups of bodies corporate.
30. Relief in respect of excess profits tax in dominions, &c
32. Disallowance, in computing profits, of certain expenses.
33. Miscellaneous amendments as to computation of profits for excess profits tax.
35. Computation of profits and capital in the case of trades and businesses not falling within Case I of Schedule D.
39. Amendments as to relation of excess profits tax to national defence contribution.
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60. Extension of power of Treasury to attach exemptions from taxation to securities.
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Part II The group standard period and the group standard profits
Part IV Miscellaneous Provisions
1.(1) Subsection (1) of section seventeen of the Finance (No.2)...
2.(1) In this paragraph, the expression “the borrowed money rules”...
4.In this paragraph— the expression “period of charge” means, in...
6.(1) Subject to the provisions of sub-paragraph (2) of this...
7.(1) Neither section nineteen of the Finance (No.2) Act, 1939...
8.For each subsidiary member of a group of companies, there...
11.Any appeal from any assessment to, or determination with respect...
12.Any dispute arising between any bodies corporate with respect to...
13.(1) In this Schedule, the expression “new subsidiary,” in relation...
1.On an appeal against an assessment to excess profits tax...
2.Where an appeal is pending against an assessment to excess...
4.Where, for any period, excess profits tax would be assessable...
5.Any payment made under an assessment to excess profits tax...
6.In this Schedule the expression “subsisting assessment” means an assessment...
7.Where the chargeable accounting periods for the purposes of excess...
8.Any apportionment required to be made by the last preceding...
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