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Finance Act 1952
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- UK Public General Acts
- 1952 c. 33
- PART III
- Section 31
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31Surtax assessments
No provision in regulations of the Commissioners of Inland Revenue for surtax to be assessed and charged by the Special Commissioners at an office or a particular office of theirs shall be taken to affect or to have affected the validity of any assessment to surtax, wherever made by them and whether made before or after the beginning of the year 1952-53.
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