Cap. 372 Art. 29ATime and date for delivery of returns, etc., and for payments.

(1) Any period or date laid down in or under the Income

Tax Acts for the furnishing, delivery or service of a return, notice or other document to or on the Commissioner or for any payment to the Commissioner shall be deemed to expire at noon of the last day of that period or of that date or at such later time as may be prescribed.

(2) When the date on which a return, notice or other document is to be furnished, delivered or served or deemed to be served or on which a payment is to be made in terms of any provision of this Act falls, were it not for the provisions of this sub-article, on a Saturday or a public holiday as established in the National Holidays and

Other Public Holidays Act, that date shall be deemed to fall on the first working day, other than a Saturday, following the said Saturday or public holiday.