# Finance Act 1972, Paragraph 3


In section 5 of the Provisional Collection of Taxes Act 1968 in subsection (1)(c) after the words “section 243(6) of the Income and Corporation Taxes Act 1970” there shall be inserted the words “or advance corporation tax could be payable or assessed by virtue of section 103(2) of the Finance Act 1972”, and in subsection (2) of that section after the word “Act)” there shall be inserted the words “and the said section 103(2) of the Finance Act 1972”.

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Source: https://www.legislation.gov.uk/ukpga/1972/41/schedule/24/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1972/schedule-24/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.