As enactedVersion · As enacted
3. Amendment of section 22 of the principal enactment
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Section 22 of the principal enactment as last amended by Act No. 26 of 2000, is hereby further amended in subsection (4) of that section, as follows :—
(1)
(2)
by the substitution for the words “the end of such taxable period in which such refund became duc, and”, of the words “the end of the taxable period in which the application for the refund was made, and”;
by the substitution, in paragraph (d)} of the proviso to that subsection, for the words “falls immediately before”, of the words “falls before’.