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Interest, etc., paid without deduction of tax under Schedule C.
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55.—(1) Where any interest, dividends, annuities or shares of annuities to which this section applies or the profits attached to any such interest, dividends or annuities fall to be charged under the provisions applicable to Schedule C but are in fact not assessed for any year under that Schedule, tax upon such interest, dividends, annuities, shares of annuities or profits may be charged and assessed on and shall be payable by the person entitled to receive such interest, dividends, or other annual payments for that year under the appropriate Case of Schedule D.
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