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S.L. 372.18 · Payment Of Provisional Tax (P.T.) Rules (S.L. 372.18)

S.L. 372.18 Art. 16Transitory provision.

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When, in terms of the other provisions of these rules, the date on which any P.T. payment for a basis period that ends during 2000 falls due is a date that falls during 1999 any such payment shall be deemed, to the extent that it has not been paid, to fall due on the 30th April, 2000 in addition to any other payment that falls due on that date.