Section 51

The Schedule to the principal Act is amended in relation to section 25, in column (2), by substituting for paragraph 1

the following paragraph:

‘1.  Substitute for subsection (1) the following subsection:

“(1)  The first taxable period of every taxable person shall begin from the date he should have been registered under section 13 and end on the last day of the following two months and the subsequent taxable period shall be a period of three months ending on the last day of any month of any calendar year.”.’.

Measures for the Collection, Administration and Enforcement of Tax 31