2715.The second is section 205(1) to (3) and (5) of ICTA. Section 205(1) to (3) of ICTA provides that an assessment of income need not be made in certain cases. The introduction of self assessment for income tax made that redundant. See Note 62 in Annex 2.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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