Paragraph 3
The provisions of paragraphs 1 and 2 of this Schedule shall apply in relation to appeals against assessments to the national defence contribution as they apply in relation to appeals against assessments to excess profits tax, with the substitution—
(a)
for the references to excess profits tax, of references to the national defence contribution; and
(b)
for the references to the national defence contribution, of references to excess profits tax.
Notes on Schedule Sixth Schedule.
Modifications
- C1
The text of Part III (ss. 26–42) and Schs. 5 and 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.