34. Amendment of section 159 of the principal enactment

Section 159 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution for the words “and shall furnish a return on monthly basis, containing such particulars as may be specified by the

Commissioner-General in relation to such activity.”, of the words and figures,

“and shall furnish a return:

on a monthly basis, for any year of assessment commencing prior to April 1, 2015 ; and

on a quarterly basis, for any year of assessment commencing on or after April 1, 2015, containing such particulars as may be specified by the Commissioner-General in relation to such activity.”.