The duty imposed on the Board of Trade by paragraph 1 of Part I of the First Schedule to the [1 & 2 Geo. 6. c. 46.] Finance Act, 1938, to lay before Parliament, before the end of March in the year nineteen hundred and forty-two and each of the eight next following years, a certificate stating certain particulars as to the value, and quantity delivered for home consumption, of certain motor spirit and oil—
(a)shall not apply, and shall be deemed never to have applied, to the year nineteen hundred and forty-two ;
(b)shall not apply to any subsequent year, if, at the time when the certificate would have otherwise been laid by the Board, the Emergency Powers (Defence) Act, 1939, is in force, and the Board are satisfied that the laying of the certificate would be prejudicial to any of the objects mentioned in subsection (1) of section one thereof.