Finance Act, 1994
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Amendment of section 1 (interpretation) of Waiver of Certain Tax, Interest and Penalties Act, 1993, and related matters. |
163.—(1) Section 1 of the Waiver of Certain Tax, Interest and Penalties Act, 1993 , is hereby amended in paragraph (a) by the substitution in the definition of “the specified period” of “21st day of December” for “30th day of November”. | |
(2) As respects the year of assessment 1992-93 the following provisions of the Tax Acts shall be construed as if references in those provisions to the 31st day of January were references to the 28th day of February— | ||
(a) section 236 (11) of the Income Tax Act, 1967 , | ||
(b) section 48 (1) (a) of the Finance Act, 1986 , in subparagraph (IIa) of paragraph (i) of the definition of “specified date”, and | ||
(c) section 9 (1) of the Finance Act, 1988 , and sections 226 (1) and 230 (1) of the Finance Act, 1992 , in the definitions of “specified return date for the chargeable period”. | ||
(3) This section shall be deemed to have come into operation on the 14th day of July, 1993. |