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Provisions in relation to Income Tax chargeable on dissolved bodies.
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81.—(1) A dissolved body shall, on and after the establishment date, continue to be liable under the Income Tax Acts to prepare and deliver any statement, return or particulars required for the purposes of those Acts for any year of assessment ending on or before the 5th day of April next following the establishment date.
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(2) Assessments to income tax for any year of assessment ending on or before the 5th day of April next following the establishment date may be made on a dissolved body on or after the establishment date, and income tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.
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