Finance Act, 1921

Interpretation and saving.

10 & 11 Geo. 5. c. 4. 11 Geo. 5. c. 6.

42.—(1) In this Part of this Act references to the principal Act or to any provision of that Act shall be construed as references to that Act or those provisions as amended and extended by any subsequent enactment (including this Part of this Act), and the expression “accounting period” does not include any accounting period ending before the fifty day of August, nineteen hundred and fourteen.

(2) Nothing in this Part of this Act shall affect the operation of Coal Mines (Emergency) Acts, 1920 and 1921, or of any agreements made between the Food Controller and the owners of controlled flour mills, and those Acts and any such agreements shall have effect as if this Act had not passed.