Long Title

Enacting Formula

Amendment of section 40A
36.  Section 40A of the principal Act is amended —
(a)
by deleting the word “Any” in subsection (2) and substituting the words “Subject to subsection (2A), any”; and
(b)
by inserting, immediately after subsection (2), the following subsection:
(2A)  For the purpose of subsection (2), in relation to income derived by a person as a public entertainer during the period from 22nd February 2010 to 31st March 2015 (both dates inclusive), the references to 15% shall be read as 10%.”.