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<h1>Section 103 (additional income-tax on undistributed profits) substituted by Finance Act 1965 then later omitted; super-tax relief rules removed</h1> Section 103, titled additional income-tax on undistributed profits, was substituted by the Finance Act, 1965 with effect from 1 April 1965 and has since been omitted. The earlier text had treated 'super-tax' relief such that the rules in section 89 applied to super-tax as they applied to income-tax. The current statutory position is that the substituted provision no longer appears on the statute book.