Part VII Miscellaneous
42 Trading with the enemy.
The provisions of the Fourth Schedule to this Act shall have effect in relation to income tax F1and death duties where persons, income or property are or is affected by the law relating to trading with the enemy.
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
F1345 Exemption of certain assignments by seamen from stamp duty.
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F1146 Extension of Barracks Act 1890 s. 11.
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47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
49X1†Short title, construction, extent and repeals.
1
This Act may be cited as the Finance Act, 1944.
F62
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F73
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F84
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F12X25
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X2F96
Part VI of this Act shall be construed as one with Part I of the M1 Finance Act, 1894.
7
Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
8
The provisions of the Fourth Schedule to this Act shall, if provision in that behalf is made by an Act of the Parliament of Northern Ireland, apply with any necessary modifications to death duties payable in Northern Ireland as they apply to death duties payable in Great Britain, but save as aforesaid such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
F109
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