Finance Act 2019

Amendment of section 825C of Principal Act (special assignee relief programme)

9. (1) Section 825C of the Principal Act is amended—

(a) in subsection (2A), by substituting “2022” for “2020”,

(b) in subsection (2B)(b)(i) —

(i) in subclause (B), by substituting “the tax year 2019 and subsequent tax years” for “the tax years 2019 and 2020”, and

(ii) in subclause (C), by substituting “2020 and subsequent tax years” for “2020”,

and

(c) in subsection (4)(b), by substituting “2022” for “2020”.

(2) Subsection (1) shall apply for the year of assessment 2020 and each subsequent year of assessment.