Interest on Tax etc. Recovered or Recoverable by Assessment

Orders of the Day — Finance Bill – in the House of Commons at 9:30 pm on 10th July 1985.

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Amendment made: No. 15, in page 20, line 11, at end add 'and any reference in this section to a prescribed accounting period is a reference to a period which begins on or after the day so appointed'.—[Mr. Hayhoe.]