{
  "url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH/paragraph-wrapper1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH/paragraph-wrapper1.json",
  "legislation": "ukpga/Geo6/9-10/13",
  "legislation_title": "Finance (No. 2) Act 1945",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1945",
  "path": "schedule/FIFTH/paragraph/wrapper1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(1) If any person who has paid tax charged under an assessment to excess profits tax . . . alleges that the assessment was excessive by reason of some error or mistake in a return or statement made by him . . . , he may, at any time before such date as Parliament may hereafter determine, make an application in writing to the Commissioners of Inland Revenue for relief.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed (with savings) by Income Tax Management Act 1964 (c. 37), s.17(4)(5), Sch. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/FIFTH/paragraph/wrapper1",
    "retrieved_at": "2026-10-29T11:26:11.760831+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}