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Finance (No. 2) Act 1945

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This is the original version (as it was originally enacted).

37Application of certain provisions as to losses to the national defence contribution.

The provisions of subsection (1) of section twenty-two of this Act extending, in certain cases, the period for the carrying forward of losses shall have effect for the purposes of sub-paragraph (1) of paragraph 2 of the Fourth Schedule to the [1 Edw. 8. & 1 Geo. 6. c. 54.] Finance Act, 1937 (which relates to the carrying forward of losses for the purposes of the national defence contribution) as well as for the purposes of income tax.

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