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Amendment of section 57 (overpayment of tax) of Principal Act.
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127.— (1) Section 57 of the Principal Act is amended in subsection (3) by substituting “the valuation date or the date of the payment of the tax concerned (where that tax has been paid within 4 months after the valuation date)” for “the later of the valuation date or the date of the payment of the tax concerned”.
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