Paragraph 16
In paragraph 88 (conclusiveness of amounts stated in return), insert at the end—
“(8)Nothing in this paragraph affects a power of the company making the return to make a claim under paragraph 51 (claim for relief for overpaid tax).”
In paragraph 88 (conclusiveness of amounts stated in return), insert at the end—
“(8)Nothing in this paragraph affects a power of the company making the return to make a claim under paragraph 51 (claim for relief for overpaid tax).”