S.L. 372.16 ст. 4Date for making election under article 12 of the Act.

The date by which an election may be made under article 12 of the Act is:

(a) with respect to the year of assessment 1999, the fifteenth of June 1999; and

(b) with respect to the year of assessment 2000 or any subsequent year of assessment, the thirtieth April of the relative year.