Finance Act, 1921

Amendment of law as to excise entries by corporations. 61 & 62 Vict. c. 46.

21. For the purposes of section fifteen of the Revenue Act, 1898 (which amends the law as to excise entries), an excise entry in respect of a trade or business carried on by a corporation shall be treated as being under the seal of the corporation if it is signed by some person authorised in that behalf by the corporation under its seal.