INCOME TAX (AMENDMENT) ACT (ACT 20, 2020)

An Act to amend the Income Tax Act.

Date of Commencement: 1st January, 2021.

Amends: ss 2(1), 6, 34A(2), 43D(2), 45B, 55(4), 82A(1), 97A(1) and Charging Schedule.

Inserts: ss 29(1A) and (1B), 34B, 55(1A), 81B(4A)-(4B) and (4C), 82A(1A) and 82A(10).

Subs: ss 29(1) and 48.

General Amendment: Act is amended by the deletion of the words “Domestic Taxes Division” wherever the words appear and the substitution therefor of the word “Authority”.

See: Income Tax Act.

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