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Finance Act 1946
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1The following paragraph shall be substituted for paragraph (e) of section twenty-two of the Finance (No. 2) Act, 1939—
“(e)the expression ' chargeable accounting period' means, in relation to excess profits tax—
(a)any accounting period beginning on or after the first day of April, nineteen hundred and thirty-nine and ending on or before the thirty-first day of December, nineteen hundred and forty-six ; and
(b)so much of any accounting period beginning before the said first day of April as falls on or after that date ; and
(c)so much of any accounting period ending after the said thirty-first day of December as falls on or before that date.”
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