Finance Act, 1940

Amendments of certain Finance Acts.

19.—(1) Every Act mentioned at the head of a Part of the Second Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Schedule shall be amended in the manner stated in the third column of the said Part of the said Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment which is so stated as aforesaid in the Second Schedule to this Act shall have effect as on and from the 9th day of May, 1940.

(3) The particulars stated in the fourth column of the Second Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Schedule.