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Finance Act 1965

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25In relation to the following enactments, that is to say.—

(a)section 25 of the Finance Act 1953 (postponement of capital allowances to secure double taxation relief);

(b)section 16 of the Finance Act 1954 and Schedule 2 to that Act (investment allowances);

(c)section 16 of the Finance Act 1956 (expenditure on cutting,

tunnelling etc.);

(d)section 42(2) of the Transport Act 1962 (adjustment of Railways Board's capital allowances in connection with the Board's suspended debt);

paragraph 2 of this Schedule shall apply as if those enactments were included in Part X of the Income Tax Act 1952 ; and in section 25(1) of the Finance Act 1953 for the words " income tax" there shall be substituted the word

tax.

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