Section 9 — FINANCE ACT 2010

(a)

in paragraph (d), by inserting after the word “widows”

the word “, widowers”;

(b)

in paragraph (f), by substituting for the proviso the following proviso:

“Provided that—

(i)

this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section; and

(ii)

where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the Director

General in arriving at the adjusted income of the payer;”;

(c)

in paragraph (i), by substituting for the proviso the following proviso:

“Provided that—

(i)

this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section; and

(ii)

where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in

Act 719

the information given to the Director General in arriving at the adjusted income of the payer;”;

and

(d)

in paragraph (j), by substituting for the proviso the following proviso:

“Provided that—

(i)

this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section; and

(ii)

where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the Director

General in arriving at the adjusted income of the payer;”.

amendment of section 46