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Finance Act, 2000
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Amendment of section 23 (assessment of tax due for any period) of Principal Act.

118.—Section 23 (inserted by the Act of 1978) of the Principal Act is amended in subsection (1):

(a) by the deletion of “consisting of one taxable period or of two or more consecutive taxable periods”, and

(b) by the deletion of “the taxable period or periods comprised in”.