HC Deb 23 April 1940 vol 360 cc108-9

EXCESS PROFITS TAX.

Resolved, That the extent and incidence of Excess Profits Tax (for all chargeable accounting periods) shall be varied so as to give effect to amendments as to standard profits and the computation of capital, the computation of profits and losses, the relief to be given for deficiencies of profits, interconnected companies, and the relation of Excess Profits Tax to the National Defence Contribution.