Finance Act, 1941

Extension of relief under section 2 of the Finance Act, 1933 .

2.—(1) Where the Revenue Commissioners are satisfied in respect of any person that, but for circumstances arising out of the war in which the United Kingdom of Great Britain and Northern Ireland is now engaged, the conditions set out in section 2 of the Finance Act, 1933 (No. 15 of 1933), would, in any particular year to which this section applies, have been complied with by or in respect of such person and he would thereby have become eligible for relief under that section, the Revenue Commissioners may grant to such person in respect of the said year such relief as is in their opinion just, but not exceeding the relief which they could lawfully have granted under the said section 2 to the said person if he had complied in the said year with the said conditions.

(2) This section applies to the year which began on the 6th day of April, 1939, and to every subsequent year.