Income Tax Income Tax
- 43Income tax on post-war refunds.
- 44Option to spread refunds backwards for income tax purposes.
- 45Option to have refunds treated as profits of 1947–48
Notes on Part IV
Modifications
- C1
Pt. IV (ss. 38–50) repealed so far as it relates to income tax by Income Tax Act 1952 (c. 10), s. 527, Sch. 25