Finance Act 1944
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19–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART V EXCESS PROFITS TAX
32 Increase of standard profits in certain cases.
33 Tax avoidance.
34 Amendment of s.21 of Finance Act, 1943.
35–41...
Part VII Miscellaneous
42 Trading with the enemy.
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45 Exemption of certain assignments by seamen from stamp duty.
46 Extension of Barracks Act 1890 s. 11.
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49†Short title, construction, extent and repeals.
FIRST SCHEDULE
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SECOND SCHEDULE
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THIRD SCHEDULE
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FOURTH SCHEDULE Enemy Property
Part I Income Tax
Tax on income payable to custodian
1Where any income which, but for the operation of the...
2Where an assessment is made on a custodian under paragraph...
3Where an assessment is made on a custodian under paragraph...
4Where, in the case of any individual who, but for...
Payment of tax by custodian
5A custodian shall, save as expressly provided in this Part...
6(1) A custodian shall, on demand of the Commissioners of...
Effect of release of property or income by custodian
7Where a custodian releases to or for the benefit of,...
8Where an assessment is made under any of the preceding...
Relaxation of time limits
9Notwithstanding anything in the Income Tax Acts limiting the time...
Supplementary
10For the purposes of paragraphs 1 to 4 of this...
11Where income from any source for any year of assessment...
12In this Part of this Schedule, the expression “income” means...
Years to which this Part of this Schedule applies
13This Part of this Schedule shall have effect with respect...
Part II Estate Duty
1Property which, but for the operation of the law relating...
2Where, but for the operation of the law relating to...
3On the death of a person who, immediately before his...
4No property shall be deemed for the purposes of section...
5A custodian shall, on demand of the Commissioners of Inland...
6Where a custodian releases to the executor of any person...
7This Part of this Schedule shall have effect, and be...
Part III Legacy Duty and Succession Duty
1For the avoidance of doubt it is hereby declared that,...
2Where, whether before or after the passing of this Act,...
3Where, whether before or after the passing of this Act,...
4Nothing in the last two preceding paragraphs shall render any...
Part IV General
1(1) Any custodian and any person who holds any property...
2In this Schedule the following expressions have the meanings hereby...
3Part I of this Schedule shall be construed as one...
FIFTH SCHEDULE
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Royal arms

Finance Act 1944

1944 CHAPTER 23 7 and 8 Geo 6

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.