# Finance Act 1940, Paragraph 12


Any dispute arising between any bodies corporate with respect to the proper allocation, as between those bodies, of the burden of any excess profits tax, or the benefit of any repayment of, or relief from, excess profits tax, shall, if the tax was assessed for a chargeable accounting period when those bodies were members of a group of companies, or the repayment or elief was made or allowed against tax assessed for, or by reason of a deficiency of profits in, such a chargeable accounting period, be decided—
(a) if all the bodies corporate concerned so require, by the Commissioners ; and
(b) in any other case, by the Special Commissioners,
and any decision of the Commissioners or the Special Commissioners under this paragraph shall be final.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/3-4/29/schedule/5/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1940/schedule-5/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.