{
  "url": "https://openlegislation.uk/finance-no-2-act-1945",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1945.json",
  "id": "ukpga/Geo6/9-10/13",
  "title": "Finance (No. 2) Act 1945",
  "short_title": "Finance (No. 2) Act 1945",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the Public Revenue and the National Debt, and to make further provision in connection with Finance.",
  "citation": "9 & 10 Geo. 6 c. 13",
  "type": "ukpga",
  "year": "Geo6/9-10",
  "number": "13",
  "version": "current",
  "date": "1945-12-20",
  "revised": true,
  "valid_from": "1991-02-02",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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    },
    {
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      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-1",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-2",
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    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-3",
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      "path": "section/4",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-4",
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      "path": "section/5",
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      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-5",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-6",
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      "path": "section/7",
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      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-7",
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      "path": "section/30",
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      "path": "section/31",
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      "heading": "Extension of relief for deficiencies of profits where a trader acquires or commences a new trade or partly discontinues a trade.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-31",
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      "path": "section/32",
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      "heading": "Extension of relief for deficiencies of profits in the case of certain amalgamations.",
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      "path": "section/33",
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      "heading": "Supplementary provisions as to relief for deficiencies of profits.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-33",
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      "path": "section/34",
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      "heading": "Treatment of certain contributions and other payments made under redundancy schemes.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-34",
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      "path": "section/35",
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      "heading": "Extension of time for making assessments to excess profits tax and the national defence contribution, and relief in cases of error or mistake.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-35",
      "extent": null,
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      "path": "section/36",
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      "heading": "Research expenditure.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-36",
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    {
      "path": "section/37",
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      "number": "37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-37",
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    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "Excess Profits Tax Post-War Refunds",
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    },
    {
      "path": "part/IV/crossheading/date-of-payment",
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      "heading": "Date of payment.",
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    {
      "path": "section/38",
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      "heading": "Time for repayment of post-war refunds.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-38",
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    {
      "path": "section/3942.",
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      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-3942.",
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    {
      "path": "part/IV/crossheading/income-tax",
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    {
      "path": "section/43",
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      "heading": "Income tax on post-war refunds.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-43",
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    {
      "path": "section/44",
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      "number": "44",
      "heading": "Option to spread refunds backwards for income tax purposes.",
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    {
      "path": "section/45",
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      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-45",
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    {
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    {
      "path": "section/46",
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      "heading": "Reliefs given and repayments made after payments have been made by way of post-war refund.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-46",
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    {
      "path": "section/47",
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      "path": "section/48",
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      "heading": "Payment of refunds out of Consolidated Fund.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-48",
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    {
      "path": "section/49",
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      "heading": "Special cases.",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-49",
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      "path": "part/V",
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      "heading": "Relief from Double Taxation",
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      "path": "section/5556.",
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      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-5556.",
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      "path": "section/60",
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      "heading": "Appointment of collectors of taxes, etc. for City of London",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1945/section-61",
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      "heading": "Section 24 of the Finance Act, 1923, as applied with adaptations to Excess Profits Tax and the National Defence Contribution.",
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      "heading": "Post-War Refunds in the Case of Partnerships, Groups of Companies, Etc.",
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