Finance Act, 1951
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Construction of this Part of this Act. |
16.—This Part of this Act and any arrangement having the force of law by virtue of an order under this Part of this Act shall, so far as relating to income tax (including sur-tax), be read and construed together with the Income Tax Acts and shall, so far as relating to corporation profits tax, be read and construed together with Part V of the Finance Act, 1920 , as amended or extended by subsequent enactments. |