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Amendment of section 825C of Principal Act (special assignee relief programme)
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9. (1) Section 825C of the Principal Act is amended—
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(a) in subsection (2A), by substituting “2022” for “2020”,
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(b) in subsection (2B)(b)(i) —
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(i) in subclause (B), by substituting “the tax year 2019 and subsequent tax years” for “the tax years 2019 and 2020”, and
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(ii) in subclause (C), by substituting “2020 and subsequent tax years” for “2020”,
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and
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(c) in subsection (4)(b), by substituting “2022” for “2020”.
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(2) Subsection (1) shall apply for the year of assessment 2020 and each subsequent year of assessment.
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