Tax collection at source: proviso omission restores certificate requirement and applies retrospectively. The Bill omits the first proviso to subsection (5) governing tax collection on receipts from trading in specified goods and substitutes wording in the remaining proviso, removing the earlier rule that no certificate was required where tax had been collected; the amendment applies retrospectively from 1 April 2010 and affects the certificate-related requirement within the collection-at-source mechanism for goods such as alcoholic liquor, forest produce and scrap.
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Tax collection at source: proviso omission restores certificate requirement and applies retrospectively.
The Bill omits the first proviso to subsection (5) governing tax collection on receipts from trading in specified goods and substitutes wording in the remaining proviso, removing the earlier rule that no certificate was required where tax had been collected; the amendment applies retrospectively from 1 April 2010 and affects the certificate-related requirement within the collection-at-source mechanism for goods such as alcoholic liquor, forest produce and scrap.
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