Finance Act, 1918

Part III.

Excess Profits Duty.

Continuation of excess profits duty.

34. The Finance (No. 2) Act, 1915 (in this Part of this Act referred to as “the principal Act”), as amended or extended by any subsequent enactment, shall, so far as it relates to excess profits duty, apply, unless Parliament otherwise determines, to any accounting period ending on or after the first day of August, nineteen hundred and nineteen, as it applies to accounting periods ended after the fourth day of August, nineteen hundred and fourteen, and before the first day of August, nineteen hundred and eighteen.