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Amendment of ss. (3) of s. 38 of 5 & 6 Geo. 5. c. 89. with respect to munitions exchequer payments.
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46. For the purposes of any claim to repayment of set-off under subsection (3) of section thirty-eight of the principal Act (which provides for the repayment of excess profits duty paid and for a set-off against excess profits duty payable), any sum paid by the claimant by way of munitions exchequer payments shall be treated as though it were a sum paid by way of excess profits duty.
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