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Amendments of s. 26 of 7 & 8 Geo. 5. c. 31. as respects accounting periods ending after 31st December 1919.
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47. In the application of Part III. of the principal Act to excess profits duty for any accounting period ending after the thirty-first day of December, nineteen hundred and nineteen, section twenty-six of the Finance Act, 1917, shall have effect as though in paragraph (1) “five per cent.” and as though in paragraph (4) for the words “five hundred pounds” and “two thousand pounds,” respectively, wherever those words occur, there were substituted the words “two thousand pounds” and “four thousand pounds,” respectively.
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