# Finance Act 1946, Section 45: Payments for technical education.


The provisions of Part III of this Act providing for deductions for income tax purposes of payments for the purposes of technical education shall not apply for the purposes of excess profits tax . . .

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Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/64/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-1946/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.