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Part III Recovery

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Recovery of tax etc.
  2. Recovery of overpaid tax

Notes on Schedule 7

Modifications

C1

Sch. 7 extended (19.3.1997) by 1997 c. 16, s. 50, Sch. 5 Pt. I paras. 1, 4(2)