s 1
The following paragraph shall be substituted for paragraph (e) of section twenty-two of the Finance (No. 2) Act, 1939— (e) the expression “ chargeable accounting period ” means, in relation to excess profits tax— (a) any accounting period beginning on or after the first day of April, nineteen hundred and thirty-nine and ending on or before the thirty-first day of December, nineteen hundred and forty-six ; and (b) so much of any accounting period beginning before the said first day of April as falls on or after that date ; and (c) so much of any accounting period ending after the said thirty-first day of December as falls on or before that date.