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Amendment of section 59 of Principal Act (deduction for tax borne or paid)
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80. Section 59(3) of the Principal Act is amended—
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(a) in paragraph (a), by the substitution of “section 9(4) or 12(3),” for “section 9(4) or 12(3), or”,
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(b) in paragraph (b), by the substitution of “by him or her, or” for “by him or her.”, and
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(c) by the insertion of the following paragraph after paragraph (b):
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“(c) an accountable person referred to in section 22(3) or 28(4), or a taxable person who is deemed to have supplied a letting in accordance with section 28(5), in respect of supplies to which those sections apply.”.
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