Finance Act, 1963

PART VIII.

Penalties and Assessments: Income Tax, Sur-tax and Corporation Profits Tax.

Application of Part VIII.

72.—The following provisions of this Part of this Act shall have effect in relation to any penalties incurred (whether by commission or omission) after the passing of this Act with respect to any year of assessment, or, as the case may be, accounting period, whether ending before or ending after such passing.