Finance Act, 1963
|
Amendment of section 8 of Finance Act, 1924. |
13.—(1) Section 8 of the Finance Act, 1924 , and that section as applied by subsection (9) of section 17 of the Finance Act, 1929 , shall have effect subject to the substitution in subsection (1) of “six years after the end of the year of assessment within” for “three years after the end of the year of assessment for”. | |
(2) Subsection (1) of this section shall not apply in relation to an assessment for a year earlier than the year 1960-61 if it was made before the 6th day of April, 1963. |