Section 14
Subsection 107d(1) of the principal Act is amended—
ActIn forceProvision 14 of 19
Section 14
(a)
by inserting after the words “the payer shall upon paying or crediting such payments” the words “in a calendar month”;
(b)
by inserting after the words “two per cent of the payments on account of tax” the words “for that year of assessment”;
(c)
by deleting the words “for any year of assessment”; and
(d)
by substituting for the words “within thirty days”
the words “not later than the end of the following calendar month”.