S.L. 123.89 Art. 10Conditions for payment of provisional tax. Cap. 372. Cap. 123.

For the purposes of article 42(2) of the Income Tax Management Act, and notwithstanding anything contained in any regulations made thereunder, no provisional tax shall be payable in respect of the income attributable to a trust unless a valid election as provided for in article 27D(1) of the Income Tax Act has been made. SCHEDULE 1 (Regulation 2) SCHEDULE 2

(Regulation 3) SCHEDULE 3

(Regulation 4(1)) SCHEDULE 4

(Regulation 6) SCHEDULE 5

(Regulation 7) SCHEDULE 6

(Regulation 8) SCHEDULE 7 (Regulation 9)

to be included in the certificate issued by the trustee to the beneficiary an allocation:

Amounts over which the beneficiary has vested right. Amounts over which an entitlement has been bestowed to the beneficiary. Amounts distributed to the beneficiary.

the above, the trustee is to specify: of allocation of distribution (where applicable)

type of income country of source gross amount foreign tax suffered on such amounts net amount Declaration by trustee, where applicable, that tax has been paid in terms of 27D(4)(b)(iii) of the Income Tax Act.