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Cap. 372 · Income Tax Management Act (Cap. 372)

Cap. 372 Art. 42ATime limit within which payment is to be made by trustees.

PART VII

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Notwithstanding anything contained in article 42, tax payable on the income attributable to a trust as defined in article

27B of the Income Tax Act for any year of assessment, shall be paid not later than the tax settlement date as defined in the Income

Tax Acts.