Finance Act, 1921
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Extension of s. 61 of 10 & 11 Geo. 5. c. 18 to corporation profit tax. |
55. Section sixty-one of the Finance Act, 1920 (which makes provision for cases where documents relating to certain taxes have been lost, destroyed, or damaged), shall apply to corporation profits tax and to documents relating to corporation profits tax as it applies to excess profits duty and to documents relating to excess profits duty. |