Finance Act, 1926
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Interpretation of section 10 of Finance Act, 1924 . |
5.—To remove doubts it is hereby declared and enacted that the reference contained in sub-section (1) of section 10 of the Finance Act, 1924 (No. 27 of 1924), to a determination given pursuant to section 196 of the Income Tax Act, 1918, includes and always did include a determination so given in relation to tax charged for the year beginning on the 6th day of April, 1923, or any previous year as well as a determination so given in relation to tax charged for the year beginning on the 6th day of April 1924, or any subsequent year. |