Finance Act, 1947

Amendments of certain Finance Arts.

7.—(1) Every Act mentioned at the head of a Part of the Third Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of, or in, such Act which is mentioned in the second column of the said Part of the said Third Schedule shall be amended in the manner stated in the third column of the said Part of the said Third Schedule opposite the mention of such section, schedule or reference number (as the case may be) in the said second column.

(2) Every amendment stated in the third column of a Part of the Third Schedule to this Act shall have effect as on and from the date specified in the fifth column of the said Part of the said Third Schedule opposite the statement of such amendment in the said third column.

(3) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Third Schedule , and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Third Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Third Schedule .