# Finance (No. 2) Act 1945, Paragraph 1


In this Part of this Schedule the expression “exceptional depreciation allowance” means any allowance—
(a) under paragraph 3 of Part I of the Seventh Schedule to the Finance (No. 2) Act, 1939 (hereinafter referred to as “the principal paragraph”) and subsection (1) of section thirty-three of the Finance Act, 1940; or
(b) under the principal paragraph and the said subsection (1) as applied in relation to to the national defence contribution by subsection (2) of section forty-three of the Finance Act, 1941,
and any reference in this Part of this Schedule to the principal paragraph shall be construed as including a reference to that paragraph as extended by the said subsection (1) and as applied in relation to the national defence contribution.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/EIGHTH/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1945/schedule-EIGHTH/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.