Seksyen 10

dalam subseksyen (4), dengan memasukkan selepas perkataan “in a year of assessment” perkataan “and the basis period for that year is not less than six months”;

Kewangan 13

dalam subseksyen (8), dengan memasukkan selepas perkataan “(3)” perkataan “(4),”;

dengan memasukkan selepas subseksyen (10) subseksyen yang berikut:

“(10a)  Where for a year of assessment—

no estimate is furnished by a company, trust body or co-operative society and no direction is given by the Director General to make payment by instalment under subsection (8);

no prosecution under section 120 has been instituted in relation to failure to furnish such estimate; and

tax is payable by that company, trust body or co-operative society pursuant to an assessment for that year of assessment, such tax payable shall without any further notice being served be increased by a sum equal to ten per cent of the tax payable and that sum shall be recoverable as if it were tax due and payable under this Act:

Provided that if that company, trust body or co-operative society pays that sum or, where the sum is remitted under subsection (11), that company, trust body or co-operative society shall not be liable to be charged on the same facts with an offence under section 120.”; dan

dalam subseksyen (11), dengan menggantikan perkataan

“or (10)” dengan perkataan “, (10) or (10a)”.