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Change year: 2010

Section 1096 Assessment of Electricity Supply Board

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For the purpose of determining liability for assessment to and payment of income tax, the Electricity Supply Board is not and never was the State or a branch or department of the Government of the State.

What is the status of Electricity Supply Board as regards assessment to tax?

The Electricity Supply Board may not claim exemption on the grounds that it is a branch or department of government.

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