Part III. Excess Profits Tax and National Defence Contribution.C1

1. 26Raising of rate of excess profits tax
2. 27Provisions to replace s. 13(7) of Finance (No. 2) Act, 1939.
3. 28New provisions as to interconnected companies.
4. 29Investments held by members of groups of bodies corporate.
5. 30Relief in respect of excess profits tax in dominions, &c
6. 31Miscellaneous amendments as to standard profits.
7. 32Disallowance, in computing profits, of certain expenses.
8. 33Miscellaneous amendments as to computation of profits for excess profits tax.
9. 34Miscellaneous amendments as to computation of capital.
10. 35Computation of profits and capital in the case of trades and businesses not falling within Case I of Schedule D.
11. 36Provisions as to computation losses.
12. 37Amendments as to deficiencies of profits.
13. 38Successions and amalgamations.
14. 39Amendments as to relation of excess profits tax to national defence contribution.
15. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. 41Definition of ordinary share capital.
17. 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .