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    <title>Assessment of persons likely to transfer property to avoid tax.</title>
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    <description>Assessing Officer may assess a person&#039;s total income for the current tax year from its first day until commencement of proceedings where the person appears likely to dispose of assets to avoid tax; the clause brings such income into the current year as chargeable to tax. The procedural provisions in section 317(2)-(6) apply, so far as may be, to proceedings under this clause, incorporating corresponding procedural mechanisms into these special assessments.</description>
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      <description>Assessing Officer may assess a person&#039;s total income for the current tax year from its first day until commencement of proceedings where the person appears likely to dispose of assets to avoid tax; the clause brings such income into the current year as chargeable to tax. The procedural provisions in section 317(2)-(6) apply, so far as may be, to proceedings under this clause, incorporating corresponding procedural mechanisms into these special assessments.</description>
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