Corporation Tax Act, 1976
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Claims for repayment of income tax deducted from receipts.
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4.—Effect shall be given—
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(a) to section 1 (2), and to that section as modified by sections 3 (2) and 8 (3), and
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(b) so far as the exemptions from income tax conferred by the Corporation Tax Acts call for repayment of tax, to those exemptions,
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by means of a claim.
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