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Repayments.
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388.—Any relief by way of repayment in respect of income tax contained in an assessment under Schedule D or under Schedule A, being an assessment such as is referred to in section 385, shall be given at a rate to be ascertained by dividing so much of the net income tax for the year of assessment as, having regard to this Chapter, is payable, by an amount which, when charged at the standard rate of tax for the year, produces a sum equal to the net income tax for the year.
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