Cap. 402 Art. 4Provisions of Tax Acts to apply.

(1) The provisions of the Tax Acts with respect to returns, assessments, appeals, collection and penalties shall apply to the special tax imposed under this Act, and the Commissioner shall have all the powers in relation to the special tax as provided in the Tax Acts in relation to income tax, subject however to the provisions of the following subsections of this section.

(2) The provisions of the Tax Acts with respect to set-off or

*See Government Notice No. 499 of 26th June, 1998.

(4) The return shall be submitted to the Commissioner by the 30th June, 1998, and shall be accompanied by the payment of the special tax due.