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Finance Act 1946

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  1. Introductory Text

  2. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  8. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  10. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  11. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  12. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  13. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  14. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  15. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  16. 15–23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  17. 24, 25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  18. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  19. 27–35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  20. Part IV. Excess Profits Tax and the National Defence Contribution.

    1. 36. Termination of excess profits tax.

    2. 37. Relief from excess profits tax for terminal expenses.

    3. 38. Relief for losses on sales of stock.

    4. 39. Supplementary provisions as to relief for terminal expenses and losses on sales of stock.

    5. 40. Replacement of buildings provided before 1937.

    6. 41. Rehabilitation costs incurred before end of 1946.

    7. 42. Cancellation costs.

    8. 43. Matters occuring after certain dates.

    9. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 45. Payments for technical education.

    11. 46.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  21. Part VI. The National Land Fund.

    1. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 50, 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  22. Part VII Stamp Duty

    1. 52. Exemption from stamp duty of documents connected with nationalisation schemes.

    2. 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 54. Units under unit trust schemes to be treated as stock.

    4. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 57. Interpretation of Part VII.

  23. Part VIII. Miscellaneous.

    1. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 59–61.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 62. Abolition of land tax assessors and income tax assessors, etc.

    4. 63.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 64.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 66. Mode of repayment of principal moneys in the case of certain government stock.

    8. 67.Short title, construction extent and repeals.

  24. SCHEDULES

    1. First Schedule.

      1. . . . . . . . . . ....

    2. Second Schedule.

      1. . . . . . . . . . ....

    3. Third Schedule

      1. . . . . . . . . . ....

    4. Fourth and Fifth Schedules.

      1. . . . . . . . . . ....

    5. Sixth Schedule.

      1. . . . . . . . . . ....

    6. Seventh Schedule.

      Amendments Consequential on Termination of Excess Profits Tax

      1. 1.The following paragraph shall be substituted for paragraph (e) of...

      2. 2.The following subsection shall be substituted for subsection (4) of...

      3. 3.The following sub-paragraph shall be substituted for sub-paragraph (b) of...

    7. Eighth Schedule

      Computation of Losses on Sales of Stock

      1. 1.For the purposes of the provisions of Part IV of...

      2. 2.(1) There shall be ascertained— (a) the aggregate cost of...

      3. 3.(1) There shall be ascertained in relation to all the...

    8. Ninth Schedule

      Supplementary Provisions as to Claims for Relief for Terminal Expenses and LOSSES ON sales of Stock

      1. 1.Any claim for relief in respect of terminal expenses or...

      2. 2.Any surveyor appointed for the purposes of the Income Tax...

      3. 3.Every return furnished in pursuance of the last preceding paragraph...

      4. 4.Pending the determination by the Commissioners of any claim for...

      5. 5.Any person making a claim for relief in respect of...

      6. 6.The provisions of Part II of the Fifth Schedule to...

    9. Tenth Schedule.

      1. . . . . . . . . . ....

    10. Eleventh Schedule.

      1. . . . . . . . . . ....

    11. Twelth Schedule.

      1. . . . . . . . . . ....

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