Finance Act, 1921

Amendment of s. 56(1) of 10 & 11 Geo. 5. c. 18.

54. Subsection (1) of section fifty-six of the Finance Act, 1920 (which makes provision for the assessment and payment of corporation profits tax), shall have effect as though there were inserted therein after the words “and shall” the words “unless the Commissioners otherwise direct.”