{
  "url": "https://openlegislation.uk/finance-act-1940/schedule-Sixth./paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1940/schedule-Sixth./paragraph-2.json",
  "legislation": "ukpga/Geo6/3-4/29",
  "legislation_title": "Finance Act 1940",
  "legislation_url": "https://openlegislation.uk/finance-act-1940",
  "path": "schedule/Sixth./paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Where an appeal is pending against an assessment to excess profits tax for any period, the Commissioners may treat as not being in dispute at least so much of the amount of the assessment as is equal to the excess of—\n(a) the amount of the national defence contribution which, if no excess profits tax were assessable for that period, would, in the opinion of the Commissioners, be payable therefor and would not be in dispute;\nover—\n(b) the amount of any subsisting assessment to the national defence contribution for that period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/3-4/29/schedule/Sixth./paragraph/2",
    "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."
}