Search Legislation

Finance Act 1944

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1944. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

  1. Introductory Text

  2. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. 6, 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  10. 10–18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  11. 19–31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  12. PART V EXCESS PROFITS TAX

    1. 32. Increase of standard profits in certain cases.

    2. 33. Tax avoidance.

    3. 34. Amendment of s.21 of Finance Act, 1943.

    4. 35–41.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  13. Part VII Miscellaneous

    1. 42. Trading with the enemy.

    2. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 45. Exemption of certain assignments by seamen from stamp duty.

    5. 46. Extension of Barracks Act 1890 s. 11.

    6. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 49.†Short title, construction, extent and repeals.

    1. FIRST SCHEDULE

      1. . . . . . . . . . ....

    2. SECOND SCHEDULE

      1. . . . . . . . . . ....

    3. THIRD SCHEDULE

      1. . . . . . . . . . ....

    4. FOURTH SCHEDULE

      Enemy Property

      1. Part I Income Tax

        1. Tax on income payable to custodian

          1. 1.Where any income which, but for the operation of the...

          2. 2.Where an assessment is made on a custodian under paragraph...

          3. 3.Where an assessment is made on a custodian under paragraph...

          4. 4.Where, in the case of any individual who, but for...

        2. Payment of tax by custodian

          1. 5.A custodian shall, save as expressly provided in this Part...

          2. 6.(1) A custodian shall, on demand of the Commissioners of...

        3. Effect of release of property or income by custodian

          1. 7.Where a custodian releases to or for the benefit of,...

          2. 8.Where an assessment is made under any of the preceding...

        4. Relaxation of time limits

          1. 9.Notwithstanding anything in the Income Tax Acts limiting the time...

        5. Supplementary

          1. 10.For the purposes of paragraphs 1 to 4 of this...

          2. 11.Where income from any source for any year of assessment...

          3. 12.In this Part of this Schedule, the expression “income” means...

        6. Years to which this Part of this Schedule applies

          1. 13.This Part of this Schedule shall have effect with respect...

      2. Part II Estate Duty

        1. 1.Property which, but for the operation of the law relating...

        2. 2.Where, but for the operation of the law relating to...

        3. 3.On the death of a person who, immediately before his...

        4. 4.No property shall be deemed for the purposes of section...

        5. 5.A custodian shall, on demand of the Commissioners of Inland...

        6. 6.Where a custodian releases to the executor of any person...

        7. 7.This Part of this Schedule shall have effect, and be...

      3. Part III Legacy Duty and Succession Duty

        1. 1.For the avoidance of doubt it is hereby declared that,...

        2. 2.Where, whether before or after the passing of this Act,...

        3. 3.Where, whether before or after the passing of this Act,...

        4. 4.Nothing in the last two preceding paragraphs shall render any...

      4. Part IV General

        1. 1.(1) Any custodian and any person who holds any property...

        2. 2.In this Schedule the following expressions have the meanings hereby...

        3. 3.Part I of this Schedule shall be construed as one...

    5. FIFTH SCHEDULE

      1. . . . . . . . . . ....

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources