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Section 20

Subsection 120(1) of the principal Act is amended—

of Finance Act 2015

ActIn forceProvision 20 of 59
Section 20

(a)

by deleting the word “or” at the end of paragraph (e);

(b)

by substituting for the comma at the end of paragraph (f)

the word “; or”; and

(c)

by inserting after paragraph (g) the following paragraph:

“(h) fails to furnish the correct particulars as required by the Director General under paragraph 77(4)(b)

or 77a(3)(b),”.