Section 11

Section 33 of the principal Act is amended by inserting after subsection (3) the following subsection:

“(4) For the purposes of paragraph (1)(a) and subsection (2), where any sum payable for a basis period for a year of assessment is not due to be paid in that period, the sum shall when it is due to be paid be deducted in arriving at the adjusted income of a person for that period.”.

Act 761

amendment of section 39