Finance Act 1944 (c. 23)

FOURTH SCHEDULE U.K. Enemy Property

Part I U.K. Income Tax

Years to which this Part of this Schedule applies U.K.

13 U.K. This Part of this Schedule shall have effect with respect to income tax (including surtax) for the year 1939-40 and subsequent years of assessment and, to the extent expressly provided by paragraph 6 of this Part of this Schedule, with respect also to income tax (including surtax) for previous years of assessment.