14. Amendment of section 86 of the principal enactment

Section 86 of the principal enactment is hereby amended by the addition immediately after subsection (8) of that section, of the following new subsection: -

“(9) The Commissioner-General may specify the procedures, formats and forms for filing statements required under subsections (2) and (8). Every withholding agent shall comply with the requirements relating to such procedures, formats and forms.”.