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Finance Act, 1965
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PART IX.

Amendment of Part IX of Finance Act, 1963: Income Tax and Sur-tax.

Amendment of section 83 of Finance Act, 1963.

56.— Section 83 of the Finance Act, 1963 , is hereby amended by the insertion after subsection (2) of the following subsection:

“(2A) Any reference in this Part of this Act to one person being connected with another shall be construed in accordance with subsection (3) of section 41 of the Finance Act, 1965 .”