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Finance (No. 2) Act 1945
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- 1945 c. 13 (Regnal. 9_and_10_Geo_6)
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- Part III Tax Paid...
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Changes over time for: Cross Heading: Part III Tax Paid Under Finance Act, 1943, s. 24
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Part III Tax Paid Under Finance Act, 1943, s. 24U.K.
8U.K.Where, under section twenty-four of the Finance Act, 1943, a joint and several liability is imposed on any persons, the rights of those persons respectively to a post-war refund shall be based on the amounts of tax ultimately borne by them respectively by reason of the imposition of the liability and not on the amounts of tax paid by them respectively to the Crown, and no sum shall be paid as or on account of a post-war refund in the case of any of those persons unless the Commissioners are satisfied as to the amounts so borne by all those persons and are further satisfied that any liability of any of those persons to make a payment to any other of those persons which arises by virtue of subsection (3) of the said section twenty-four has been extinguished.
9U.K.Any reference in Part IV of this Act to the original trade or business shall, in relation to any post-war refund made in respect of tax paid under the said section twenty-four, be construed as a reference to the trade or business carried on by the company whose stock in trade was disposed of at the time of the disposal thereof, . . . F1.
Textual Amendments
F1Words repealed by Finance Act 1953 (c. 34), ss. 32(5), 35(7), Sch. 3 Pt. II
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