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Deduction in respect of income tax in certain cases. 11. Where the repayment of any principal sum, together with interest thereon, is payable to the Commissioners by annual instalments, it shall be lawful for the Commissioners to make an allowance in respect of income tax on such part of such instalments as are payable in respect of interest according to the scale in the Schedule to this Act annexed.
© 1869 Crown Copyright
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