Finance Act, 1963

Particulars of sums to be collected.

22.—(1) After assessments to income tax and sur-tax have been made, the inspectors of taxes shall transmit particulars of the sums to be collected to the Collector-General for collection, and references in the Income Tax Acts to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted.

(2) Subsection (1) of this section shall not apply to sums to be collected in respect of assessments to income tax made before the 6th day of April, 1964, where particulars of the sums are contained in duplicates of assessments delivered to the collectors of taxes appointed under section 7 of the Finance Act, 1934 .