On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 06/12/2007.
42. The principal Act is amended —
(a)
by inserting, immediately after the words “within 6 years” in section 10(17), the words “(if that year of assessment is 2007 or a preceding year of assessment) or 4 years (if that year of assessment is 2008 or a subsequent year of assessment)”;
(b)
by inserting, immediately after the words “within 6 years” in section 13A(8) (8th line), the words “(if the year of assessment to which the statement relates is 2007 or a preceding year of assessment) or 4 years (if the year of assessment to which the statement relates is 2008 or a subsequent year of assessment)”;
(c)
by deleting the words “regulations prescribed under” in section 13B(1) and (2);
(d)
by deleting the words “or 43X” in the following provisions and substituting in each case the words “, 43X, 43Y or 43Z, or the regulations made thereunder”:
Sections 13B(1), (2) and (8)(a), 13E(12)(b), 14C(6) (definition of “concessionary rate of tax”) and 37E(17) (definition of “concessionary rate of tax”);
(e)
by inserting, immediately after the words “within 6 years” in sections 13B(8) (11th line), 13E(10), 14B(10) (8th line), 14M(23) (7th line) and 74(1), the words “(if the year of assessment is 2007 or a preceding year of assessment) or 4 years (if the year of assessment is 2008 or a subsequent year of assessment)”;
(f)
by inserting, immediately after the words “within 6 years” in sections 13H(16) (9th and 10th lines), 13P(3) and 13S(18) (8th line), the words “(if that year of assessment is 2007 or a preceding year of assessment) or 4 years (if that year of assessment is 2008 or a subsequent year of assessment)”;
(g)
by deleting the words “the regulations made under” in paragraph (b) of the definition of “concessionary rate of tax” in sections 14C(6) and 37E(17);
(h)
by inserting, immediately after the words “within 6 years” in section 16(10), the words “(if the year of assessment relating to the basis period in which the approval is revoked is 2007 or a preceding year of assessment) or 4 years (if the year of assessment relating to the basis period in which the approval is revoked is 2008 or a subsequent year of assessment)”;
(i)
by deleting paragraph (b) of the definition of “higher rate of tax” or “lower rate of tax” in section 37B(7) and substituting the following paragraph:
“(b)
section 13H, 43A, 43C (in respect of those relating to offshore general insurance business only), 43D, 43E, 43F, 43G, 43H, 43I, 43J, 43K, 43L (repealed), 43M (repealed), 43N, 43O, 43P, 43Q, 43R, 43S, 43T, 43U, 43V, 43W, 43X, 43Y or 43Z, or the regulations made thereunder, as the case may be;”;
(j)
by inserting, immediately after the words “within 7 years” in sections 37E(8) and 37F(9), the words “(if that year of assessment is 2007 or a preceding year of assessment) or 5 years (if that year of assessment is 2008 or a subsequent year of assessment)”;
(k)
by deleting the word “clerk” wherever it appears in sections 78(7) and (10), 79(1) and (3), 80(1), 82(3) and 93A(5) and substituting in each case the word “secretary”;
(l)
by deleting the word “clerks” in section 78(7) and substituting the word “secretaries”;
(m)
by inserting, immediately after the words “within 6 years” in section 93(2), the words “(if the year of assessment to which the claim relates is 2007 or a preceding year of assessment) or 4 years (if the year of assessment to which the claim relates is 2008 or a subsequent year of assessment)”;
(n)
by inserting, immediately after the words “not later than 6 years” in section 93A(1), the words “(if the year of assessment within which the assessment was made is 2007 or a preceding year of assessment) or 4 years (if the year of assessment within which the assessment is made is 2008 or a subsequent year of assessment)”; and
(o)
by deleting the words “section 44(19)” in section 100(2) and substituting the words “section 13CA(2), (4) or (6), 13R(3) or (5), 44(19)”.