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In force2022 Revised Edition
Contents

Part · Collection, Recovery and Repayment of Tax

34. Collection of tax after determination of objection or appeal

Where payment of tax in whole or in part has been held over pending the result of a notice of objection or of an appeal, the tax outstanding under the assessment as determined on such objection or appeal, as the case may be, shall be payable within one month from the date of service on the company assessed of the notification of the tax payable, and if such tax is not paid within such period the provisions of section 33 apply.

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