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Amendment of provision relating to payment of tax and filing return and consequential amendments.
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70.— (1) The Principal Act is amended—
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(a) in section 46(2A) by substituting “30 September” for “31 October” in each place,
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(b) in section 51(2)(a) by substituting “1 October” for “1 November” in each place, and
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(c) in section 53A(1) by substituting “30 September” for “31 October” in each place.
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(2) This section applies to returns delivered and tax paid on or after 21 January 2011.
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