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Amendment of section 111 (assessment of tax due) of Principal Act.
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91.— Section 111(1) of the Principal Act is amended—
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(a) in paragraph (c) by substituting “to the person;” for “to the person,”,
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(b) by inserting the following after paragraph (c):
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“(d) the total amount of tax refunded to the person in accordance with an order under section 103 was greater than the amount (if any) properly refundable to that person,”,
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and
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(c) by substituting the following for paragraph (i):
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“(i) may, in accordance with regulations but subject to section 113, make an assessment in one sum of—
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(I) the total amount of tax which in his or her opinion should have been paid,
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(II) the total amount of tax (including a nil amount) which in accordance with section 99(1) should have been refunded, or
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(III) the total amount of tax (including a nil amount) which in accordance with the order under section 103 should have been refunded,
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as the case may be, in respect of such period, and”.
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