131 Post-war credits
Finance Act 1972 (1972 c 41) | Legislation

131  Post-war credits

(1)     On the repayment of any post-war credit, or payment to a building society of any amount outstanding under section 3 of the Income Tax (Repayment of Post-War Credits) Act 1959, the sum payable, inclusive of the interest, may be taken by the Commissioners of Inland Revenue as amounting to 138 per cent of the credit as notified under section 7 of the

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