Section 526 Other provisions as to interpretation.F1
(1)
In this Act, except so far as is otherwise provided or the context otherwise requires—
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“year of assessment” means, with reference to any tax, the year for which such tax was granted by any Act granting income tax;
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(2)
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Annotations
Textual amendments
- F1
S. 526 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 but reproduced in part for the purpose of construing the remaining provisions of the Act