Section 2 of the Inland Revenue (Special Provisions)
Act, No. 10 of 2003 (hereinafter referred to as the “principal enactment”) is hereby amended in subsection (1) of that section, as follows :—
(1)
by the substitution for the words and figures “to the
Commissioner-General on or before June 30, 2003”
of the words and figures “to the Commissioner-General on or before August 31, 2003” ; and
(2)
by the substitution for the words and figures “may make a declaration under section 2” in the proviso to that subsection of the words and figures “may make a declaration on or before August 31, 2003, which shall be considered to be a declaration made under subsection (1) of section 2”.
Section 11 of the principal enactment is hereby amended in the proviso to subsection (2) of that section, by the substitution for the words “within a period of three months from the date of the coming into operation of this Act” of the words and figures “on or before August 31, 2003”.