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Finance Act, 1993

Amendment of section 20 (refund of tax) of Principal Act.

93.—Section 20 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1981) by the insertion of the following proviso to that subsection:

“Provided that where the taxable period is the period ending on the 31st day of December in any year, the amount of tax to be refunded shall be increased by the amount paid, if any, in accordance with paragraph (a) of subsection (6) of section 19 where that amount was due during that taxable period.”.