34. Amendment of Third Schedule

In the ITA, in the Third Schedule, in Part 3, in section 50 —

in subsection (11A), delete “, in the manner specified by the Comptroller,”; and

after subsection (11A), insert —“(11AA) The written notice under subsection (11A) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner.”.