Finance Act, 1975

Amendment of section 9 of Finance Act, 1968.

26.Section 9 of the Finance Act, 1968 , is hereby amended by the substitution for paragraph (b) of the following paragraph:

“(b) to tax recoverable by virtue of a notice under section 8 served after the 15th day of January, 1975, as if the tax were tax which the person was liable under the regulations to remit for the last income tax month of the year of assessment to which the notice relates.”.