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Amendment of section 1080B of Act of 1997
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10. Section 1080B of the Act of 1997 is amended—
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(a) in subsection (1)—
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(i) in the definition of “Period 1”—
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(I) by the deletion of “, subject to subsection (6),” and
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(II) by the substitution of the following paragraph for paragraph (b):
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“(b) ending on 31 December 2021;”,
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(ii) by the substitution of the following definition for the definition of “Period 2”:
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“‘Period 2’, in relation to a relevant person, means the period beginning on 1 January 2022 and ending on 31 December 2022;”,
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and
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(iii) by the substitution of the following definition for the definition of “Period 3”:
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“‘Period 3’, in relation to a relevant person, means the period beginning on 1 January 2023 and ending on the day on which the relevant person has discharged the Covid-19 income tax in full;”,
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(b) in subsection (3), by the insertion of “due and payable on the date on which Period 1 begins” after “the relevant person’s Covid-19 income tax”, and
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(c) in subsection (4), by the insertion of “due and payable on the date on which Period 1 begins” after “the relevant person’s Covid-19 income tax”.
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