1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8—13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III Excess Profits Tax and the National Defence Contribution
30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31. Extension of relief for deficiencies of profits where a trader acquires or commences a new trade or partly discontinues a trade.
32. Extension of relief for deficiencies of profits in the case of certain amalgamations.
33. Supplementary provisions as to relief for deficiencies of profits.
34. Treatment of certain contributions and other payments made under redundancy schemes.
35. Extension of time for making assessments to excess profits tax and the national defence contribution, and relief in cases of error or mistake.
37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV Excess Profits Tax Post-War Refunds
Part V Relief from Double Taxation
52, 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55, 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58. Amendment of law as to exceptional depreciation allowances.
59. Determination of questions affecting allowances for exceptional depreciation.
Post-War Refunds in the Case of Partnerships, Groups of Companies, Etc.
Amendments as to Exceptional Depreciation Allowances.
Part I.Provisions Applicable to Excess Profits Tax and the National Defence Contribution.
1.In this Part of this Schedule the expression “exceptional depreciation...
2.An exceptional depreciation allowance shall be given notwithstanding that on...
3.(1) Where it is material for the purposes of sub-paragraph...
4.Paragraph (ii) of sub-paragraph (1) of the principal paragraph (which...
5.(1) Any excess in respect of which an exceptional depreciation...
6.(1) The provisions of this paragraph shall have effect where—...
7.In this Part of this Schedule, the expression “exceptional depreciation...
8.(1) This paragraph shall have effect in relation to the...
10.(1) Any reference in the provisions of this Schedule or...
11.For the purposes of the principal provisions and the provisions...
12.References in this Schedule to a body of persons include...
13.In this Schedule, the expression “control”, in relation to a...
14.In this Schedule, the expression “leasehold interest” includes the interest...