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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”.
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