|
Amendment of provision relating to payment of tax and filing return and consequential amendments.
|
116.— (1) The Principal Act is amended—
|
| |
(a) in section 46(2A) by substituting “31 October” for “30 September” in each place,
|
| |
(b) in section 51(2)(a) by substituting “1 November” for “1 October” in each place, and
|
| |
(c) in section 53A(1) by substituting “31 October” for “30 September” in each place.
|
| |
(2) This section applies on and from 8 February 2012.
|