Finance Act, 1931

PART IV.

Corporation Profits Tax.

Amendment of section 33 of the Finance Act, 1929 .

30.—Sub-section (1) of section 33 of the Finance Act, 1929 (No. 32 of 1929), is hereby amended as follows, that is to say:—

(a) by the substitution of the figures “1934” for the figures “1931” now contained in that sub-section and

(b) by the insertion at the end of that sub-section of the following word and paragraph, that is to say:—

“or

(e) in the case of The Agricultural Credit Corporation, Limited, any of the profits of that corporation.”

and it is hereby declared that the said sub-section shall be construed and have effect and be deemed always to have had effect accordingly.