Finance Act, 1973

Amendment of section 128 of Income Tax Act, 1967.

43.Section 128 of the Income Tax Act, 1967 , is hereby amended—

(a) by the insertion in subsection (1) after “documents” of “or to remit tax to the Collector”, and

(b) by the insertion after that subsection of the following subsection:

“(1A) Where the person mentioned in subsection (1) is a body of persons, the secretary shall be liable to a separate penalty of £20.”.