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Enacting Formula

 
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On 23/05/2013, you requested for the version in force on 23/05/2013 incorporating all amendments published on or before 23/05/2013. The closest version currently available is that of 26/11/2010.
Amendment of section 2
2.  Section 2 of the Income Tax Act (referred to in this Act as the principal Act) is amended —
(a)
by inserting, immediately after the word “sections” in the definition of “Comptroller” in subsection (1), “37J(5),”; and
(b)
by inserting, immediately after subsection (3), the following subsection:
“(4)  In this Act, for the avoidance of doubt, a reference to the spouse of a person means a spouse who is of the opposite sex to that person.”.