# Finance Act 1944, Paragraph 13


This Part of this Schedule shall have effect with respect to income tax (including surtax) for the year 1939-40 and subsequent years of assessment and, to the extent expressly provided by paragraph 6 of this Part of this Schedule, with respect also to income tax (including surtax) for previous years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1944/schedule-FOURTH/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.