CTHRepealedAct
Sales Tax Assessment Act (No. 1) 1930
25AReduction of tax upon amendment of assessment
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25A Reduction of tax upon amendment of assessment
(1) Where, by reason of an amendment of an assessment, a person’s liability to tax is reduced, the amount by which the tax is so reduced shall be taken, for the purposes of section 29, never to have been payable. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under Part VIII.