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30 Settlement Of Appeals And Claims

Volume 463: debated on Wednesday 6 April 1949

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"That any agreement, whether made before or after the passing of this Resolution, as to the way in which an appeal against an assessment to, or determination with respect to, income tax other than surtax, surtax, the profits tax, excess profits tax or the special contribution, or as to the way in which a claim for relief from excess profits tax, ought to be dealt with, and any withdrawal of any such appeal or claim, shall operate in the same way as a determination to the same effect by the Commissioners or other body having jurisdiction to hear the appeal or determine the claim."