# Finance Act 1944, Paragraph 4


No property shall be deemed for the purposes of section four of the Finance Act, 1894, to be property in which the deceased never had an interest if the deceased would at some time have had an interest therein but for the operation of the law relating to trading with the enemy.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/part/II/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-II/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.