Clause 23

by deleting subsection (1) and substituting the following subsection:“(1) The Comptroller shall cause to be served personally on or sent by post to each person assessed to tax —

where tax is payable, a notice stating the amount of his chargeable income together with the amount of tax payable and the place at which such payment should be made; or

where no tax is payable, a notice to that effect,and in either case the Comptroller shall inform the person assessed to tax of his rights under subsections (2) and (3).”;

by deleting the words “tax payable” in subsection (6)(a) and substituting the words “revised assessment”; and

by inserting, immediately after the word “shall” in the 3rd line of subsection (6)(b), the words “, if any tax is payable,”.