Finance Act, 1963

Interpretation (Part VIII).

82.—(1) In this Part of this Act—

“assessment” includes additional assessment;

“secretary” includes such persons as are mentioned in subsection (1) of section 106 of the Income Tax Act, 1918, and subsection (1) of section 55 of the Finance Act, 1920 , and, in relation to the duty under subsection (2) of the said section 55 of giving notice of winding up, shall be construed as referring to the liquidator;

and references to this Part of this Act include references to the Fourth Schedule to this Act.

(2) For the purposes of this Part of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.