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Finance Act 1942

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This is the original version (as it was originally enacted).

6(1)Section one hundred and thirty-four of the Income Tax Act, 1918 (which relates to notices of assessment) shall not have effect with respect to assessments under any Schedule.

(2)Notices of assessments under Schedules D and E shall be served on the persons respectively assessed and those notices may, notwithstanding anything in subsection (2) of section one hundred and twenty-two of the said Act, be served at any time after the signing, or signing and allowing, of the assessment.

(3)The time within which notice of appeal may be given against any assessment under Schedule A or Schedule B shall, in the case of any person who has not been served with a notice of the assessment, be any time before the expiration of twelve months from the end of the year of assessment:

Provided that nothing in this sub-paragraph shall affect the collection or recovery of any tax assessed or charged, but where the assessment is reduced upon appeal, any tax overpaid shall be repaid.

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