38

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

Textual Amendments

F1 Words repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt.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C1 The text of ss. 37, 38, 39, 40, 41 and Sch. 11 Parts I and II is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.