Repealed1984 Revised EditionCurrent version · 1984 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Investment Incentives Act · 1984 Revised Edition · Chapter II
Investment Incentives Act · 1984 Revised Edition · Chapter II
Official textFrom Attorney General's Chambers, unchanged
Where a statement issued under section 20 has become final and conclusive under section 65 of the Income Tax
Act, the amount shown in the statement shall be exempt from tax under the Income Tax Act.
Before a statement issued under section 20 has become final and conclusive, the Collector may, if he thinks fit, declare that the whole or a specified part of the amount shown in the statement is not in dispute; and where he does so, so much of
Cap. 35.
Cap. 35.
Cap. 35.
Cap. 35.
Investment Incentives 27
that amount as is affected by the declaration shall be exempt from tax under the Income Tax Act.