Finance Act, 1926

Temporary continuance of certain exemptions from corporation profits tax.

31.—The exemption from corporation profits tax given by the proviso to sub-section (2) of section 52 of the Finance Act, 1920 , as amended by section 56 of the Finance Act, 1921 , shall be continued from the 31st day of December, 1925, until the 31st day of December, 1928, and in section 58 of the Finance Act, 1921 , for the words “the thirty-first day of December nineteen hundred and twenty-two” there shall be substituted the words “the thirty-first day of December nineteen hundred and twenty-eight.”