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 06/12/2007.
Amendment of section 46
35. Section 46 of the principal Act is amended —
by deleting the words “or 45E (1)(a)” in subsection (1)(a) and substituting the words “, 45E (1)(a) or 45GA”; and
by deleting subsection (2) and substituting the following subsection:
“(2) Notwithstanding subsection (1), where the tax on any dividend paid in the year 2007 has been deducted at the rate of 20%, the tax to be set-off under subsection (1) shall be the sum deemed to be the tax deducted from such dividend under section 44A(4).”.