33
1
Part 4 (assessment and direct collection) is amended as follows.
2
In paragraph 31 (direct collection involving deductions working sheets)—
a
for “Inspector”, “Collector”, and “Board”, wherever the words occur, substitute “
Inland Revenue
”
(save as provided for in sub-paragraphs (f)(ii) and (g)(ii) below);
b
in sub-paragraph (2), for “emoluments”, where it first occurs, substitute “
general earnings
”
; and where it subsequently occurs, substitute “
earnings
”
;
c
in sub-paragraph (3), for “emoluments”, substitute “
general earnings
”
;
d
in sub-paragraph (4), for “emoluments” where it first occurs, substitute “
general earnings
”
, and where it subsequently occurs, substitute “
earnings
”
;
e
in sub-paragraph (5), for “emoluments” where it first occurs, substitute “
general earnings
”
, and where it subsequently occurs, substitute “
earnings
”
;
f
in sub-paragraph (6)—
i
for “emoluments”, where it first occurs, substitute “
general earnings
”
; and, where it subsequently occurs, substitute “
earnings
”
; and
ii
for “the Inspector or, if so required to the Collector, in such form as the Board may prescribe”, substitute “
the Inland Revenue, in such form as they may prescribe
”
;
g
in sub-paragraph (7)—
i
for “Not later than 44 days after”, substitute “
Before 20th May following
”
;
ii
for “the Inspector or, if so required, to the Collector, in such form as the Board may prescribe” substitute “
the Inland Revenue, in such form as they may prescribe
”
; and
iii
for “emoluments” substitute “
general earnings
”
.