Finance Act, 1992

Amendment of section 30 (time limits) of Principal Act.

191.—Section 30 of the Principal Act is hereby amended—

(a) by the insertion after “estimation”, wherever it occurs, of “or assessment”,

(b) by the insertion after “estimate”, wherever it occurs, of “or assessment”, and

(c) by the insertion in subsection (4) (b) after “invoice,” of “monthly control statement,”.