Miscellaneous. Miscellaneous.C1
- 46Reliefs given and repayments made after payments have been made by way of post-war refund.
- 47Set-off of refunds against excess profits tax.
- 48Payment of refunds out of Consolidated Fund.
- 49Special cases.
- 50Interpretation of Part IV.
Annotations
Modifications
- C1
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991
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 IV (ss. 38–50) repealed so far as it relates to income tax by Income Tax Act 1952 (c. 10), s. 527, Sch. 25