29. Amendment of section 163 of the principal enactment

Section 163 of the principal enactment is hereby amended by the addition immediately after subsection (4)

of that section, of the following new subsections:-

“(5) The amount of tax, any penalty and interest due as at the date of the certificate referred to in subsection (3) and any legal interest due on the amount stated in the certificate from the date of such certificate up to the date of the judgement shall be the tax that is due and payable to the

Commissioner-General.

The proceedings instituted on or after