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Section 9

Section 22 of the principal Act is amended—

of Finance Act 1981

ActIn forceProvision 9 of 16
Section 9

(a)

by inserting the words “or deemed to have been received”

after the words “any sums receivable” in subsection (2);

(b)

by deleting the word “and” in subparagraph (2)(a)(ii);

(c)

by substituting for the full stop in paragraph (2)(b) a semicolon and the word “and”; and

Finance 9

(d)

by inserting after paragraph (2)(b) the following:

“(c) a rebate under section 6B.”.

Amendment of section 39