# Finance Act 1940, Paragraph 3


The provisions of paragraphs 1 and 2 of this Schedule shall apply in relation to appeals against assessments to the national defence contribution as they apply in relation to appeals against assessments to excess profits tax, with the substitution—
(a) for the references to excess profits tax, of references to the national defence contribution; and
(b) for the references to the national defence contribution, of references to excess profits tax.

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