39. Amendment of the Second Schedule to the principal enactment

The Second Schedule to the principal enactment, as last amended by Act, No. 8 of 2012, is hereby further amended by the addition, immediately after item 2 in

PART A of that Schedule, of the following new item:-

“3.

Any unit trust management company on the taxable income-

for any year of assessment commencing prior to April 1, 2013

for any year of assessment commencing on or after