46. Amendment of section 160 of the principal enactment

Section 160 of the principal enactment is hereby amended by the addition immediately after the proviso to that section, of the following further proviso:—

“Provided further that where it is proved to the satisfaction of the Commissioner-General that any

Act, No. 9 of 2008

person or partnership is registered with the

Department of Inland Revenue as a person or partnership chargeable with the Economic Service

Charge under the Economic Service Charge Act, No.

13 of 2006, the Commissioner-General shall direct that the provisions of this section relating to the deduction of income tax shall not apply, in relation to any annuity, royalty or management fee payable on or after April 1, 2008, to such person or partnership.”.