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1In the case of persons dying on or after the tenth day of April, nineteen hundred and forty-six, but before the tenth day of April, nineteen hundred and forty-eight, the following enactments amended by Part I of this Schedule, that is to say—
(a)subsection (1) of section fifty-nine of the Finance (1909-10) Act, 1910;
(b)subsection (2) of section thirty-one of the Finance Act, 1939 ;
(c)subsection (2) of section forty-three of the Finance Act, 1940 ;
(d)subsection (3) of section forty-eight of the Finance Act, 1940 ; and
(e)subsection (1) of section fifty-five of the Finance Act, 1940, paragraph (a) of subsection (1) of section fifty-eight of that Act, and, for the purpose of determining whether the conditions set out in paragraph (b) of subsection (1) of the said section fifty-five are satisfied in relation to a company, subsection (1) of section forty-seven of and paragraph 2 of' the Seventh Schedule to that Act,
shall, as so amended, have effect as if the references therein to the five years before or ending with the death of the deceased were references to the said five years less so much thereof as fell before the tenth day of April, nineteen hundred and forty-three.
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