# Finance Act 1944, Paragraph 12


In this Part of this Schedule, the expression “income” means income for the purposes of the Income Tax Acts:
Provided that the said expression includes any rents, profits or other sums arising from any land, and any tax under Schedule A or Schedule B in respect of any land shall be treated as tax in respect of income from that land.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1944/schedule-FOURTH/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.