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Finance Act 1958

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2There shall be substituted—

(a)in each of the enactments shown in Table II set out below, the words " two years " for the words " twelve months " or " one year ", according as the enactment is shown in the first or second column of that Table;

(b)in subsection (2) of section one hundred and twenty-five of the Income Tax Act, 1952, the words " not later than two years after the end of the year of assessment " for the words " within two months after the commencement of the year of assessment";

(c)in subsection (1) of section four hundred and thirty-four and in subsection (1) of section four hundred and thirty-five of the Income Tax Act, 1952, the words " two years after the end of the year of assessment" for the words " the end of the year of assessment next following the year of assessment " ;

(d)in subsection (2) of section eighteen of the Finance Act, 1952, the' words " eight years " for the words " seven years ";

(e)in subsection (2) of section twenty of the Finance Act, 1953, the words " the second year " for the words " the year ". Table II

The Income Tax Act, 1952
Sections 318 (1), 318 (2); Schedule 20, paragraph 2 (3).Sections 324 (1), 341 (1).
The Finance Act, 1952
Sections 18 (1) (c), 18 (2).
The Finance Act, 1953
Section 23 (2).

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