OpenLegislation

Schedule 5 Provisions as to Excess Profits Tax and National Defence Contribution in the case of Interconnected CompaniesC1C2C3C4C5

  1. IAssessment of excess profits tax
  2. IIThe group standard period and the group standard profits
  3. IIIAscertainment of standard profits of members and ascertainment of excesses and deficiencies of profits
  4. IVMiscellaneous Provisions

Annotations

Modifications

C1

The text of Part III (ss. 26–42) and Schs. 5 and 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

C2

Sch. 5 extended by Finance (No. 2) Act 1940 (c. 48), s. 13(3)

C3

Sch. 5 amended by Finance Act 1941 (c. 30), s. 42, Sch. 4 paras. 6(1)(2)

C4

Sch. 5 excluded by Finance Act 1941 (c. 30), s. 42, Sch. 4 para. 1 and by Finance Act 1945 (c. 24), s. 5(3)

C5

Sch. 5 applied by Finance (No. 2) Act 1945 (c. 13), s. 49, Sch. 6 para. 5