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202 FIACE

2021 No. 7 Finance87 ARRANGEMENT OF SECTIONSPA RT IPreliminarySection 1. Short IIincome TaxAmendments to Chapter I of Finance Act [Chapter 23:04] 2. amendment of section 5 of Cap. 23:04. 3. amendment of section 13A. 4. New section inserted in Cap. 23:04. 5. amendment of section 14 of Cap. 23:04. 6. amendment of Schedule to Chapter I of Cap. 23:04. 7. amendment of section 22C of Cap. 23:04. 8. New section substituted for 22H of Cap. 23 to Income Tax Act [Chapter 23:06] 9. amendment of section 8 of Cap. 23:06. 10. amendment of section 15 of Cap. 23:06. 11. amendment of section 77 of Cap. 23:06. 12. amendment of section 80 of Cap. 23:06.

Amendments to Chapter I of Finance Act [Chapter 23:04] 2 Amendment of section 5 of Cap. 23:04 (1) Section 5 (“Credits to which section 7 of Taxes Act relates”) of the Finance Act [Chapter 23:04is amended by the repeal of subsection (3) and the substitution ] of— “(3) Notwithstanding any other provision of this Act, no credit shall be

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