Paragraph 9
Any reference in Part IV of this Act to the original trade or business shall, in relation to any post-war refund made in respect of tax paid under the said section twenty-four, be construed as a reference to the trade or business carried on by the company whose stock in trade was disposed of at the time of the disposal thereof, . . . F1.
Annotations
Textual amendments
- F1
Words repealed by Finance Act 1953 (c. 34), ss. 32(5), 35(7), Sch. 3 Pt. II
Notes on Schedule SIXTH
Modifications
- C1
Schedule 6 repealed so far as it relates to income tax by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
- C2
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991