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    <description>The amendment substitutes the proviso wording to apply where a person is liable to pay tax but fails to do so, changes the Table heading from &quot;Tax period&quot; to &quot;Month/Quarter&quot;, and replaces serials 4-7 with a staged interest schedule that differentiates taxpayers by aggregate turnover and specifies initial lower or nil interest periods followed by higher interest for March, April and May 2021 and for the quarter ending March 2021; effective from 18 May 2021.</description>
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      <description>The amendment substitutes the proviso wording to apply where a person is liable to pay tax but fails to do so, changes the Table heading from &quot;Tax period&quot; to &quot;Month/Quarter&quot;, and replaces serials 4-7 with a staged interest schedule that differentiates taxpayers by aggregate turnover and specifies initial lower or nil interest periods followed by higher interest for March, April and May 2021 and for the quarter ending March 2021; effective from 18 May 2021.</description>
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