Number and Year
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Short Title
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Amendment
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(1)
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(2)
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(3)
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No. 12 of 1942
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Taxes and Duties (Special Circumstances) Act, 1942.
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In section 3 (1), “varying the rate of income tax or the rates of sur-tax” shall be substituted for “imposing income tax and sur-tax”.
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In section 6—
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(i) “charged at an increased rate” shall be substituted for “imposed” where it firstly occurs;
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(ii) “so charged” shall be substituted for “so imposed”;
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(iii) “an Act increasing the rate of tax” shall be substituted in paragraph (a) for “the Act imposing the tax”;
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(iv) “so increasing the rate of tax” shall be substituted in paragraph (a) for “so imposing the tax”;
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(v) “increasing the rate of tax” shall be substituted in paragraph (b) for “imposing tax”.
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No. 6 of 1967
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Income Tax Act, 1967.
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In
section 1
(1), in the definition of “year of assessment”, “a year” shall be substituted for “the year”.
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In section 8 (1), “an Act increasing the rate of tax” shall be substituted for “the Act imposing the tax”, and “the increased rate of tax” shall be substituted for “the rate ultimately imposed”.
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In section 8 (2) “an Act increasing the rate of tax” shall be substituted for “the Act imposing the tax”; “so increasing the rate of tax” shall be substituted for “so imposing the tax” and “increasing the rate of tax” shall be substituted for “imposing tax”.
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