{
  "url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH/paragraph-wrapper2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH/paragraph-wrapper2.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/wrapper2",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(2) On receiving any such application the Commissioners of Inland Revenue shall inquire into the matter and shall, subject to the provisions of this section, give by way of repayment such relief in respect of the error or mistake as is reasonable and just:\nProvided that no relief shall be given under this section in respect of an error or mistake as to the basis on which the liability of the applicant ought to have been computed where the return or statement was in fact made on the basis or in accordance with the practice generally prevailing at the time when the return or statement was made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/FIFTH/paragraph/wrapper2",
    "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."
}