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determined by the person who may have been or who may be 
appointed to inspect the books and documents of the person, 
firm or company, or, on appeal, by the Board of Trade, and 
if, in the course of determining the question, it appears to the 
inspector or the Board of Trade that the person, firm or com 
pany has not distributed as dividends, interest or profits the 
whole of the amount properly available for that purpose, the 
inspector or Board may ascertain what amount was so avail 
able and require the whole of such amount to be so distributed, 
and, in the case of a company, if such dividends have not been 
declared, the inspector or the Board may himself or themselves 
declare the appropriate dividends, and every such declara 
tion shall be as effective as a declaration to the like effect 
duly made in accordance with the constitution of the company : 
Provided that where a controller has been appointed under 
section three of the principal Act this subsection shall apply 
as if for references to the inspector there were substituted 
references to the controller. 
(5) For the purposes of this Act the expression “ dividends, 
interest or share of profits ” means any dividends, bonus or 
interest in respect of any shares, stock, debentures, debenture 
stock or other obligations of any company, any interest in 
respect of any loan to a firm or person carrying on business 
for the purposes of that business, and any profits or share of 
profits of such a business, and, where a person is carrying on 
any business on behalf of an enemy, any sum which, had a 
state of war not existed, would have been transmissible by a 
person to the enemy by way of profits from that business 
shall be deemed to be a sum which would have been payable 
and paid to that enemy. 
Duty of Trustees for Enemies to Notify the Custodian- 
3.—(1) Any person who holds or manages for or on behalf 
of an enemy any property, real or personal (including any 
rights, whether legal or equitable, in or arising out of property 
real or personal), shall, within one month after the passing 
of this Act or if the property comes into his possession or 
under his control after the passing of this Act, then within 
one month after the time when it comes into his possession 
or under his control by notice in writing communicate the 
fact to the Custodian, and shall furnish the Custodian with 
such particulars in relation thereto as the Custodian may 
require, and if any person fails to do so he shall, on conviction