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24.Increase in reduced rate relief and consequential alteration in marginal relief for small incomes
25.Relaxation of conditions for grant of " age relief " under the Finance Act, 1925, s. 15(2)
26.Surtax to be charged on consideration for certain restrictive covenants, etc.
28.Continuation of period for which mills, factories allowances may be given
29.Contributions under Superannuation Act (Northern Ireland) 1949, not to qualify for income tax relief
31.Consequences, as respects personal allowances, of exercise of option by husband or wife for separate assessment
32.Collection from wife of tax assessed on husband attributable to her income
33.Right of husband to disclaim liability for tax on deceased wife's income
34.Construction of references to married women living with their husbands, and special provisions as to certain spouses geographically separated
PART III Miscellaneous provisions as to Income Tax and other Taxes
37.Extension of charities relief to certain bodies as respects past periods
38.Extension of charities relief to certain scientific research Associations
39.Treatment for taxation purposes of enemy debts, etc., written off during the war
40.Modification of last preceding section in the case of recoveries by assignees and in certain cases of subsidiary companies
41.Remission in certain cases of interest on tax in arrear by reason of exchange restrictions
SCHEDULES
Section 4 (2) of the Vehicles (Excise) Act, 1949, as amended
Purchase Tax: Supplementary Provisions as to Road Vehicle Chassis and Road Vehicles
PART II Amendments of Ninth Schedule to the Finance Act, 1947, applicable to unilateral relief
Section 43 (1) and (2) of the Finance Act, 1940
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