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Amendment of section 888 (returns etc. by lessors, lessees and agents) of Principal Act.
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136.— Section 888 of the Principal Act is amended—
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(a) by substituting the following for subsection (1):
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“(1) In this section—
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‘lease’, ‘lessee’ and ‘rent’ have the same meanings respectively as in Chapter 8 of Part 4;
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‘ premises ’ means any lands, tenements or hereditaments.”,
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and
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(b) by inserting the following after “Chapter 8 of Part 4” in subsection (2):
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“including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State,”.
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