Amendment of section 961 (issue of demand notes and receipts) of Principal Act.
23.— Section 961 of the Principal Act is hereby amended, as on and from the 6th day of April, 1999, by the substitution of the following subsection for subsection (2):
“(2) On payment of income tax, the Collector-General shall furnish the person concerned with a receipt in respect of that payment; such a receipt shall consist of whichever of the following the Collector-General considers appropriate, namely—
(a) a separate receipt on the prescribed form in respect of each such payment, or
(b) a receipt on the prescribed form in respect of all such payments that have been made within a period specified in the receipt.”.
