# Finance (No. 2) Act 1945, Paragraph


(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.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/FIFTH/paragraph/wrapper1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH/paragraph-wrapper1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.