Finance Act, 1919

Extension of relief in respect of colonial income tax.

20. Section fifty-five of the Income Tax Act, 1918, and (so far as still applicable) section forty-three of the Finance Act, 1916 (which provide for certain relief in respect of Colonial income tax) shall have effect, and shall be deemed always to have had effect, as though references to “any British possession” included references to any territory under His Majesty's protection.