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Declaration as to ss. 43 and 44 of 8 & 9 Geo. 5. c. 40
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25.—(1) For the purpose of removing doubts, it is hereby declared that sections forty-three and forty-four of the Income tax Act, 1918 (which grant certain reliefs for any year of assessment as respects which they are respectively continued in force by any Act), were not continued in force for the year 1920–21, and the said sections are hereby repealed.
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(2) If, in any case, any person has been assessed or charged to tax (including super-tax) or has been allowed relief from tax on the basis that the said sections were continued in force for the year 1920–21, all such adjustments, amendments of assessments, and payments of tax shall be made as are necessary for securing that that person shall be charged to and pay tax (including super-tax) on the basis that the said sections were not continued in force for the said year.
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