{
  "url": "https://openlegislation.uk/finance-act-1940/schedule-5",
  "json_url": "https://openlegislation.uk/finance-act-1940/schedule-5.json",
  "legislation": "ukpga/Geo6/3-4/29",
  "legislation_title": "Finance Act 1940",
  "legislation_url": "https://openlegislation.uk/finance-act-1940",
  "path": "schedule/5",
  "kind": "schedule",
  "number": "5",
  "heading": "Provisions as to Excess Profits Tax and National Defence Contribution in the case of Interconnected Companies",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of Part III (ss. 26–42) and Schs. 5 and 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 5 extended by Finance (No. 2) Act 1940 (c. 48), s. 13(3)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 5 amended by Finance Act 1941 (c. 30), s. 42, Sch. 4 paras. 6(1)(2)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Sch. 5 applied by Finance (No. 2) Act 1945 (c. 13), s. 49, Sch. 6 para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/3-4/29/schedule/5",
    "retrieved_at": "2026-10-29T11:31:12.189827+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}