# Finance (No. 2) Act 1945, Section 49: Special cases.


The provisions of this Part of this Act and of section twenty-eight of the Finance Act, 1941 (as amended by any subsequent enactment) shall, in relation to partnerships, members of groups of companies and tax paid under section twenty-four of the Finance Act, 1943 (which relates to sales of stock at an under-value), have effect subject to the provisions of the Sixth Schedule to this Act.

---
Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/section/49 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1945/section-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.