45 Payments for technical education. U.K.
The provisions of Part III of this Act providing for deductions for income tax purposes of payments for the purposes of technical education shall not apply for the purposes of excess profits tax . . . F1
Textual Amendments
F1Words repealed by Finance Act 1947 (c. 35), s. 74, Sch. 11 Pt. II
Modifications etc. (not altering text)
C1The text of s. 45 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.