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Amendment of section 958 (date for payment of tax) of Principal Act.
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62.— (1) Section 958 of the Principal Act is amended in subsection (3) by substituting the following for clause (I) of paragraph (c)(ii):
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“(I) on or before—
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(A) 31 October, as respects tax payable in the initial period, where that period falls in the years of assessment 2003 to 2008 inclusive,
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(B) 15 December, as respects tax payable in the initial period, where that period falls in the year of assessment 2009 or any subsequent year of assessment,
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and”.
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(2) This section applies to disposals made on or after 4 February 2010.
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