On 20/06/2013,
you requested for the version in force on 20/06/2013
incorporating all amendments published on or before 20/06/2013.
The closest version currently available is that of 31/12/2009.
36. Section 45 of the principal Act is amended —
(a)
by deleting “18%” in subsections (1)(a)(ii) and (2)(b) and substituting in each case “17%”; and
(b)
by deleting subsection (1A) and substituting the following subsection:
“(1A) Notwithstanding subsection (1), tax shall be deducted at the rate of 18% on every payment (other than payment subject to tax at the rate specified in section 43(3) or (3A)) made on or after 1st January 2009 which would be assessable on the person receiving the payment for the year of assessment 2009.”.