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TENTH SCHEDULEProvisions for simplifying the machinery of assessment, collection, etc.

Part IIncome Tax

13(1)The provisions of this Part of this Schedule shall have effect as respects—

(a)the year 1942-43 and any subsequent year of assessment;

(b)any additional assessments for any previous years signed or signed and allowed after the passing of this Act ;

(c)any tax due under any assessment for any previous year which remains unpaid at the date of the passing of this Act.

(2)Where before the passing of this Act—

(a)any certificates of assessments under Schedule A, Schedule B or Schedule E have been delivered to the general commissioners which under this Schedule should have been delivered to the additional commissioners; or

(b)anything has been done by the general commissioners which under the provisions of this Schedule should have been done by' the additional commissioners,

the said provisions shall have effect as if the certificates had been delivered to, or, as the case may be, the thing had been done by, the additional commissioners, and the signature by the additional commissioners before the passing of this Act under section one hundred and twenty-two of the Income Tax Act, 1918, of any assessments to which the provisions of this Schedule apply shall be treated as the signature thereof by those commissioners under the provisions of this Schedule.