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Finance Act 1946

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Section 36.

SEVENTH SCHEDULEAmendments Consequential on Termination of Excess Profits Tax.

1The following paragraph shall be substituted for paragraph (e) of section twenty-two of the Finance (No. 2) Act, 1939—

“(e)the expression ' chargeable accounting period' means, in relation to excess profits tax—

(a)any accounting period beginning on or after the first day of April, nineteen hundred and thirty-nine and ending on or before the thirty-first day of December, nineteen hundred and forty-six ; and

(b)so much of any accounting period beginning before the said first day of April as falls on or after that date ; and

(c)so much of any accounting period ending after the said thirty-first day of December as falls on or before that date.”

2The following subsection shall be substituted for subsection (4) of section nineteen of the Finance (No. 2) Act, 1939—

“(4)The chargeable accounting periods to which this section applies are the periods which are chargeable accounting periods in relation to excess profits tax.”

3The following sub-paragraph shall be substituted for sub-paragraph (b) of paragraph 7 of the Sixth Schedule to the Finance Act, 1940—

“(b)in applying the provisions of paragraphs 1 to 3 of this Schedule to the case of an assessment to the national defence contribution for a period part of which falls before, and part of which falls after, the end of the year nineteen hundred and forty-six, there shall be deemed to be added to the amount of excess profits tax which would have been assessable or payable, as the case may be, for the part of the period before the end of that year an amount equal to so much of the national defence contribution for the whole period as is apportionable to the part thereof falling after the end of that year.”

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