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Finance Act 1932

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27Suspension of land value tax

Section ten of the [21 & 22 Geo. 5. c. 28.] Finance Act, 1931, which provides that land value tax shall be charged for the financial year ending the thirty-first day of March, nineteen hundred and thirty-four, and for each subsequent financial year, shall have effect as if for the reference therein to the financial year ending as aforesaid there were substituted a reference to such financial year as Parliament may hereafter determine, and the provisions of Part III of the said Act relating to valuation shall have effect as if for the dates respectively mentioned in the definition of " valuation date " in section thirty-two of the said Act there were substituted such dates as Parliament may hereafter determine.

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