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Effect of giving relief.
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320.—Where for any year of claim relief is given under section 307 by reference to any capital allowances, then, for all the purposes of this Act, effect shall be deemed to have been given to those allowances up to the amount in respect of which relief is so given, and any relief previously given for a subsequent year on the basis that effect had not been given to the allowances as aforesaid shall be adjusted, where necessary, by additional assessment.
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