Finance Act, 1965
Amendment of Rule 7 (1) of Miscellaneous Rules applicable to Schedule D. |
7.—(1) Paragraph (1) of Rule 7 of the Miscellaneous Rules applicable to Schedule D is hereby amended— | |
(i) by the substitution in subparagraph (a) of “body of persons not resident in the State” for “foreign or colonial company, society, adventure, or concern; or”, and | ||
(ii) by the deletion of subparagraph (b). | ||
(2) The said paragraph (1) shall not extend to any payment to which Rule 19 or Rule 21 of the General Rules applies. | ||
(3) Any reference in any provision of the Income Tax Acts to the said Rule 7 shall be construed as a reference to the said Rule 7 as amended by the foregoing subsections of this section. | ||
(4) Subsection (1) of section 10 of the Finance Act, 1923 , is hereby amended by the substitution therein of “body of persons not resident in the State” for “foreign company, society, adventure or concern”. | ||
(5) Subsection (1) of section 6 of the Finance Act, 1924 , is hereby amended by the substitution therein of “body of persons not resident in the State” for “foreign company, society, adventure, or concern”. | ||
(6) This, section shall have effect as on and from the 11th day of May, 1965. |