Finance (No. 2) Act 1945
Finance (No. 2) Act 1945 (1945 c. 13)
- Finance (No. 2) Act 1945 (1945 c. 13)
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- 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8—13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 15—28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part III Excess Profits Tax and the National Defence Contribution
- 29 Reduction of rate of excess profits tax.
- 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 31 Extension of relief for deficiencies of profits where a trader acquires or commences a new trade or partly discontinues a trade.
- 32 Extension of relief for deficiencies of profits in the case of certain amalgamations.
- 33 Supplementary provisions as to relief for deficiencies of profits.
- 34 Treatment of certain contributions and other payments made under redundancy schemes.
- 35 Extension of time for making assessments to excess profits tax and the national defence contribution, and relief in cases of error or mistake.
- 36 Research expenditure.
- 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part IV Excess Profits Tax Post-War Refunds
- Date of payment.
- 38 Time for repayment of post-war refunds.
- 39—42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Income Tax
- 43 Income tax on post-war refunds.
- 44 Option to spread refunds backwards for income tax purposes.
- 45 Option to have refunds treated as profits of 1947–48
- Miscellaneous.
- 46 Reliefs given and repayments made after payments have been made by way of post-war refund.
- 47 Set-off of refunds against excess profits tax.
- 48 Payment of refunds out of Consolidated Fund.
- 49 Special cases.
- 50 Interpretation of Part IV.
- Part V Relief from Double Taxation
- 51 Agreements for relief from double taxation of income.
- 52, 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 55, 56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 58 Amendment of law as to exceptional depreciation allowances.
- 59 Determination of questions affecting allowances for exceptional depreciation.
- Part VI Miscellaneous
- 60 Appointment of collectors of taxes, etc. for City of London
- 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 62 Short title, construction and extent.
- FIFTH SCHEDULE Section 24 of the Finance Act, 1923, as applied with adaptations to Excess Profits Tax and the National Defence Contribution.
- SIXTH SCHEDULE Post-War Refunds in the Case of Partnerships, Groups of Companies, Etc.
- Part I.Partnerships.
- Part II.Groups of Companies.
- Part III Tax Paid Under Finance Act, 1943, s. 24
- EIGHTH SCHEDULE Amendments as to Exceptional Depreciation Allowances.
- Part I.Provisions Applicable to Excess Profits Tax and the National Defence Contribution.
- Part II Provisions applicable to Income Tax, Excess Profits Tax and the National Defence Contribution
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