2 Payments and deductions made on account, and before renewal, of any temporary tax within s 1
Provisional Collection of Taxes Act 1968 (1968 c 2) | Legislation

2  Payments and deductions made on account, and before renewal, of any temporary tax within s 1

(1)     Any payment or deduction made on account of a temporary tax to which section 1 above applies and within one month after the date of its expiry shall, if the payment or deduction would have been

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