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Amendment of section 959AU of Principal Act (date for payment of tax: amended assessments)
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101. Section 959AU of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “subsection (2) or (3), as the case may be,” for “subsection (2)”, and
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(b) by the insertion of the following subsection after subsection (2):
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“(3) Where—
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(a) an assessment is amended for a second or subsequent time, and
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(b) the return, in respect of the chargeable period for which the assessment is amended as referred to in paragraph (a), did not contain a full and true disclosure of all material facts necessary for the making of the assessment,
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any additional tax due by reason of the second or subsequent amendment of the assessment shall be deemed to have been due and payable on the same day as the tax due under the assessment before any amendment.”.
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