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

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