# Finance Act 1946, Paragraph 2


The following subsection shall be substituted for subsection (4) of section nineteen of the Finance (No. 2) Act, 1939—
“(4) The charegeable accounting periods to which this section applies are the periods which are chargeable accounting periods in relation to excess profits tax.”

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Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/64/schedule/Seventh./paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1946/schedule-Seventh./paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.