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Enacting Formula

 
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On 22/05/2013, you requested for the version in force on 22/05/2013 incorporating all amendments published on or before 22/05/2013. The closest version currently available is that of 16/12/2008.
Amendment of section 72
48.  Section 72(1) of the principal Act is amended by inserting, immediately after the words “section 62”, the words “or, if he is exempted from the liability to deliver a return under section 62(2), after the expiration of the time that would have been allowed to him for the delivery of the return if he had not been so exempted”.