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of <h1>Omission of Section 233 removes statutory link applying sections 220-229 recovery rules to section 141 provisional assessments</h1> Section 233 has been omitted; historically it declared that the recovery provisions applicable to regular assessments (notably section 220 except subsection (6), and sections 221-229) applied to tax payable under a provisional assessment made under section 141, treating such provisional assessments as if they were regular assessments under sections 143 or 144. The notes record prior substitution and the later omission effective 1 April 1971, removing that express statutory application.
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