# Finance Act 1971, Paragraph 85


In section 31(3)—
(a) in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and
(c) after the paragraphs there shall be added the words “or if the appeal involves any question as to the application of section 30, Part XV or Part XVI of that Act.”.

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Source: https://www.legislation.gov.uk/ukpga/1971/68/schedule/6/paragraph/85 (the official version)
Page: https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-85
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.