Finance Act 1968
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Change 1
53 Interest on overdue tax.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in section 8(2) of the Finance (No. 2) Act 1947 (remission of interest for tax paid not later than three months from the date on which it becomes due and payable) for the words “three months" there shall be substituted the words “two months". (2) Without prejudice to the general interpretative provisions of this Act, this section applies to the enactmemtns mentioned in subsection (1) above as extended by any other enactments, . . . (3) This section has effect as respects tax becoming due and payable on or after 1st July 1968.
53 Interest on overdue tax.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in section 8(2) of the Finance (No. 2) Act 1947 (remission of interest for tax paid not later than three months from the date on which it becomes due and payable) for the words “three months" there shall be substituted the words “two months". (2) Without prejudice to the general interpretative provisions of this Act, this section applies to the enactmemtns mentioned in subsection (1) above as extended by any other enactments, . . . (3) This section has effect as respects tax becoming due and payable on or after 1st July 1968.
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