http://www.legislation.gov.uk/id/ukpga/Geo6/7-8/23

http://www.legislation.gov.uk/ukpga/Geo6/7-8/23/section/43

Finance Act 1944

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.