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“(6) Where a chargeable person as respects a chargeable period prepares and delivers to the Collector-General after the specified return date for the chargeable period a return in the prescribed form, nothing in this Chapter shall operate so as to prevent the chargeable person from making a claim for an allowance, deduction or relief under the Acts in the return, unless a provision of the Acts (other than this subsection) prevents the chargeable person from making a claim for the allowance, deduction or relief where the return is delivered after the specified return date, or the return is delivered later than the date specified by a provision of the Acts (other than this subsection) for making a claim for an allowance, deduction or relief.”.
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