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  4. Finance Act, 1921

Finance Act, 1921

Valuation of stock.

38.—(1) Any person who is at the end of the final accounting period the owner of a trade or business subject to excess profits duty shall be entitled to claim in respect of that duty relief under Part I. of the Second Schedule to this Act and also relief either under Part II. or under Part III. of that Schedule.

(2) No claim for relief under this section shall be allowed unless notice in writing of intention to claim the same, specifying under which parts of the said Schedule the claim is to be made, is given to the Commissioners of Inland Revenue before the thirty-first day of March, nineteen hundred and twenty-two.

(3)The provisions of Part IV. of the Second Schedule to this Act shall apply to any claim made under this section.