# Finance Act 1940, Paragraph 8


Any apportionment required to be made by the last preceding paragraph shall be made by reference to the number of months or fractions of months in the period to which the apportionment relates:
Provided that, in the case of the national defence contribution, where—
(a) part of the period falls before and part falls after the end of March, nineteen hundred and thirty-nine; and
(b) the amount of the national defence contribution for the period, computed as if there were no excess profits tax, is increased or reduced by the operation of any of the provisions of this Act,
the amount of the increase or reduction shall not be so apportioned but there shall be attributed to the part of the said period falling after the said end of March the amount which would have been attributable thereto if the increase or reduction had not occurred, together with the whole amount of the increase or reduction.

---
Source: https://www.legislation.gov.uk/ukpga/Geo6/3-4/29/schedule/Sixth./paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-1940/schedule-Sixth./paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.