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Finance Act 1981

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This is the original version (as it was originally enacted).

8After subsection (7) of section 117 there shall be inserted—

(7A)Where distress is levied under this section for any amount estimated under section 116A above and it is afterwards proved that the amount properly due was less than the amount estimated, that shall not affect the legality of the distress or anything done under this section in connection therewith, but the proceeds of sale shall be applied under subsection (7) above in accordance with the amount properly due and not in accordance with the amount estimated.

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