http://www.legislation.gov.uk/id/ukpga/Geo6/5-6/21

http://www.legislation.gov.uk/ukpga/Geo6/5-6/21/section/38

Finance Act 1942

An Act to grant certain duties, to alter other duties, and to amend the law relating to the Public Revenue and the National Debt, and to make further provision in connection with Finance.

1979-06-30

text

text/xml

en

Statute Law Database

2016-06-17

Expert Participation

2004-07-01

C138

Neither excess profits tax . . . F1 shall be chargeable in respect of the interest on tax reserve certificates issued by the Treasury.

Annotations:

Amendments (Textual)

F1

Words repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

Modifications etc. (not altering text)

C1

The text of ss. 37, 38, 39, 40, 41 and Sch. 11 Parts I and II is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.