Finance Act, 1970
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Additions to certain payments. |
51.—Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into before the 1st day of May, 1970, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payments specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of turnover tax effected by section 49 of this Act. |