Finance Act, 1932

Amendment of section 10 of Finance Act, 1901.

43.Section 10 of the Finance Act, 1901 , as amended by section 7 of the Finance Act, 1902 , shall, as from the 12th day of May, 1932, apply to a contract to make any article, erect any structure, or execute any work and supply all or any of the materials required to form or be incorporated in such article, structure, or work, and, for the purposes of such application, references in the said section 10 to delivery of goods shall be construed as including the formation or incorporation of materials into or in such article, structure, or work.