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Finance Act 1946
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- UK Public General Acts
- 1946 c. 64
- PART III
- Section 25
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25Continuation of certain expiring reliefs.
(1)Section eleven of the [2 & 3 Geo. 6. c. 109.] Finance (No. 2) Act, 1939 (which grants relief in respect of diminution of earned income owing to circumstances directly or indirectly connected with the war) shall apply in relation to tax for the year 1946-47 as it applied in relation to tax for the year 1939-40, with the adaptation that references to the year 1939-40 shall be construed as references to the year 1946-47 and references to the year 1938-39 shall be construed as references to the year 1945-46.
(2)Section nine of the [4 & 5 Geo. 6. c. 30.] Finance Act, 1941 (which enables the limit of relief in respect of insurance premiums to be calculated by reference to pre-war income) shall apply with respect to income tax chargeable for the year 1946-47 as it applied with respect to income tax chargeable for the year 1945-46.
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