# Finance Act 1940, Paragraph 5


Any payment made under an assessment to excess profits tax or the national defence contribution for any period shall be treated for all purposes as a payment on account of the total tax or contribution ultimately found to be assessable for that period.

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