Finance (No. 2) Act 1945 (c. 13)

Part VI U.K. Miscellaneous

60 Appointment of collectors of taxes, etc. for City of London U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) The Treasury are hereby authorised to grant, subject to and in accordance with such conditions as they may prescribe, out of moneys provided by Parliament, annual allowances by way of compensation to any such collectors of taxes, collectors of land tax or other persons as may be designated by the Treasury, being collectors or other persons whose appointments are determined by the Commissioners of Inland Revenue at any time after the thirty-first day of March, nineteen hundred and forty-six, and who were employed in and about the collection of income tax or land tax in the division of the City of London immediately before the passing of this Act.

(3) The Pensions Commutation Acts 1871 to 1882, shall apply to any person to whom a compensation allowance is awarded in pursuance of subsection (2) of this section as if he had retired from a public civil office in consequence of the abolition of his office.

Textual Amendments

F1 S. 60(1) repealed by Finance Act 1963 (c. 25), s. 73(8)(b), Sch. IV Pt. VI

61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 S. 61 repealed by Statute Law Revision Act 1950

62 Short title, construction and extent. U.K.

(1) This Act may be cited as the Finance (No. 2) Act 1945.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(4) Parts III, IV, V and VI of this Act, so far as they relate to excess profits tax, shall be construed as one with Part III of the M1 Finance (No. 2) Act 1939.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(6) Any reference in this Act to any other enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.

(7) Save as otherwise expressly provided, 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

Textual Amendments

F3 S. 62(2) repealed by Statute Law (Repeals) Act 1971 (c. 72)

F4 S. 62(3) repealed by Statute Law Revision Act 1953 (c. 5), Sch. 1

F5 S. 62(5) repealed by Finance Act 1975 (c. 7), Sch. 13

F6 S. 62(8) repealed by Statute Law Revision Act 1950 (c. 6)

Marginal Citations

M1 1939 c. 109.