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Finance Act 1946
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67†Short title, construction extent and repeals.U.K.
(1)This Act may be cited as the Finance Act 1946.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(5)Part IV of this Act and so much of Part VII thereof as relates to excess profits tax shall be construed as one with Part III of the Finance (No. 2) Act, 1939.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(7)Part VII of this Act shall be construed as one with the M1Stamp Act 1891.
(8)Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
(9)Save as otherwise expressly provided, such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
(10)(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
Textual Amendments
F1S. 67(2) repealed by Statute Law (Repeals) Act 1971 (c. 52)
F2S. 67(3) repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I
F3S. 67(4) repealed by Statute Law Revision Act 1953 (c. 5)
F4S. 67(6) repealed (with savings) by Finance Act 1975 (c. 7), ss. 50. 52(2)(3), 59, Sch. 13 Pt. I
F5S. 67(10)(11) repealed by Statute Law Revision Act 1950 (c. 6)
Modifications etc. (not altering text)
C1Unreliable Margin note.
C2The text of s. 67(5) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
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