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Finance Act 1960

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This is the original version (as it was originally enacted).

63Interpretation of Part III

(1)In this Part of this Act—

  • " assessment" includes additional assessment;

  • " neglect " means negligence or a failure to give any notice, make any return, statement or declaration, or to produce or furnish any list, document or other information required by or under the Income Tax Acts ;

  • " the Summary Jurisdiction Acts (Northern Ireland) " means the Summary Jurisdiction (Ireland) Acts and any Act of the Parliament of Northern Ireland for the time being in force amending those Acts ; and references to this Part of this Act include references to the Seventh Schedule to this Act.

(2)For the purposes of this Part of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.

(3)For the purposes of this Part of this Act, an assessment made in the partnership name and the tax charged in such an assessment shall, according to the law in Scotland as well as according to the law elsewhere in the United Kingdom, be deemed to be respectively an assessment made on the partners and tax charged on and payable by them.

(4)For the purposes of this Part of this Act, the amount of tax covered by any assessment shall not be deemed to be finally determined until that assessment can no longer be varied, whether by any Commissioners on appeal or by the order of any court.

(5)The references in section forty-six of this Act to the amount of tax with which a person is charged for any year of assessment and to assessments made on him include, in the case of a person who has died, references to any amount with which his personal representatives are charged for that year and to assessments made on them.

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