Finance Act, 1994

Amendment of section 115 (regulations) of Act of 1983.

123.—Section 115 of the Act of 1983 is hereby amended by the insertion after subsection (1) of the following subsection:

“(1A) Without prejudice to the generality of subsection (1), the Commissioners may make such regulations as seem to them to be necessary for the purpose of giving effect to the payment of tax by instalments under section 104 (1A) (a).”.