Finance Act 1940
Finance Act 1940 (1940 c. 29)
- Finance Act 1940 (1940 c. 29)
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- 11—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part III. Excess Profits Tax and National Defence Contribution.
- 26 Raising of rate of excess profits tax
- 27 Provisions to replace s. 13(7) of Finance (No. 2) Act, 1939.
- 28 New provisions as to interconnected companies.
- 29 Investments held by members of groups of bodies corporate.
- 30 Relief in respect of excess profits tax in dominions, &c
- 31 Miscellaneous amendments as to standard profits.
- 32 Disallowance, in computing profits, of certain expenses.
- 33 Miscellaneous amendments as to computation of profits for excess profits tax.
- 34 Miscellaneous amendments as to computation of capital.
- 35 Computation of profits and capital in the case of trades and businesses not falling within Case I of Schedule D.
- 36 Provisions as to computation losses.
- 37 Amendments as to deficiencies of profits.
- 38 Successions and amalgamations.
- 39 Amendments as to relation of excess profits tax to national defence contribution.
- 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 41 Definition of ordinary share capital.
- 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 43—59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part V Miscellaneous
- 60 Extension of power of Treasury to attach exemptions from taxation to securities.
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- 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 65 Short title, construction, extent and repeal.
- Schedule 5 Provisions as to Excess Profits Tax and National Defence Contribution in the case of Interconnected Companies
- Part I Assessment of excess profits tax
- Part II The group standard period and the group standard profits
- Part III Ascertainment of standard profits of members and ascertainment of excesses and deficiencies of profits
- Part IV Miscellaneous Provisions
- Sixth Schedule. Additional provisions as to assessment and collection of excess profits tax and the national defence contribution.
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