Textual Amendments
(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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Textual Amendments
F2S. 526 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 but reproduced in part for the purpose of construing the remaining provisions of the Act