Part II Profits Tax Repeals
| Chapter | Short Title | Extent of Repeal |
|---|---|---|
| I Edw. 8 & 1 Geo. 6. c. 54. | The Finance Act 1937. | In Schedule 4, in paragraph 4,the words from “and under which the annual value” to “such annual value”. |
| 10 & 11 Geo. 6. c. 35. | The Finance Act 1947. | In Schedule 8, in Part 111, paragraph 3. |
| 5 & 6 Eliz. 2. c. 49. | The Finance Act 1957. | In Schedule 7, paragraph 2. |
The first of the above repeals shall have effect in relation to chargeable accounting periods ending after the end of the year 1962–63, the second shall have effect as respects expenditure incurred after the 5th April 1963, and the third shall have effect in relation to chargeable accounting periods ending after the end of the year 1963–64.
Notes on Schedule 13.
Modifications
- C1
The text of Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.