Finance Act, 1940

Amendment of section 21 of the Finance Act, 1922.

4.—Paragraph (a) of sub-section (6) of section 21 of the Finance Act, 1922 , is hereby amended by the deletion therefrom of the words and figures “which has, since the fifth day of April, nineteen hundred and fourteen, been registered under the Companies Acts, 1908 to 1917” now contained therein and the insertion in the said paragraph of the words and figures “which is a company within the meaning of the Companies (Consolidation) Act, 1908 ” in lieu of the said words and figures so deleted.