51. Section 95 of the principal Act is amended ––
(a)
by deleting the word “or” at the end of subsection (1)(a);
(b)
by deleting the comma at the end of paragraph (b) of subsection (1) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:
“(c)
fails to comply with section 76(8),”;
(c)
by inserting, immediately after the words “or information” in the 11th line of subsection (1), the words “or failure”;
(d)
by inserting, immediately after the words “as correct” in the last line of subsection (1), the words “or if a notice had not been provided in accordance with section 76(8)”;
(e)
by deleting the word “or” at the end of subsection (2)(a);
(f)
by deleting the comma at the end of paragraph (b) of subsection (2) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:
“(c)
fails to comply with section 76(8),”;
(g)
by inserting, immediately after the words “or information” in the 11th line of subsection (2), the words “or failure”;
(h)
by inserting, immediately after the words “as correct” in the 13th line of subsection (2), the words “or if a notice had not been provided in accordance with section 76(8)”; and
(i)
by inserting, immediately after the words “incorrect return” in the section heading, the word “, etc.”.