Clause 23

by deleting the word “from” in the following provisions and substituting in each case the word “after”:Sections 19(15) (definition of “initial specified period” and paragraphs (a)(ii) and (b)(ii) of the definition of “subsequent specified period”), 25(2)(b), 45(5)(a) and (b) and (10B), 46(2)(a) and (b), 51(1)(a) and 90(1B)(b);

by deleting the word “from” in section 30(3) and substituting the words “with effect from”;

by deleting subsection (4) of section 32 and substituting the following subsection:“(4) Where a taxable person dies, or goes into liquidation or receivership, or becomes bankrupt or incapacitated, the Comptroller may, for the period —

beginning on the date of the death, liquidation, receivership, bankruptcy or incapacity; and

ending on the date immediately before —

the date another person is registered in respect of the taxable supplies made or intended to be made by that taxable person in the course or furtherance of that taxable person’s business; or

in the case of incapacity, the date the incapacity ceases,deem any person carrying on that business to be a taxable person.”;

by deleting the words “days of” in the following provisions and substituting in each case the words “days after”:Sections 32(6), 49(2), 51(1)(b) and (3), 60(1)(b) and 79(4)(a)(i) and (ii), (c) and (d)(ii) and paragraphs 11 and 15(2)(a) and (b) and (3) of the First Schedule;

by deleting the words “commencing from the expiry of the period prescribed” in section 60(2)(b) and substituting the words “commencing on the day immediately after the last day of the period prescribed”;

by deleting the words “commencing from” in section 61(i) and substituting the words “beginning on”;

by deleting the words “at the place” in section 89(2B) and substituting the words “in the manner”;

by deleting sub-paragraph (2) of paragraph 4 of the First Schedule and substituting the following sub‑paragraph:“(2) The Comptroller must register any such person (whether or not the person so notifies the Comptroller) with effect from —

the day immediately after the end of the month that follows the month in which the 30th day falls; or

such earlier date as may be agreed between the Comptroller and the person.”;

by deleting the words “30 days of the beginning of that period” in paragraph 5(1) of the First Schedule and substituting the words “30 days after the first day of that period”;

by deleting sub-paragraph (2) of paragraph 5 of the First Schedule and substituting the following sub-paragraph:“(2) Subject to sub-paragraph (3), the Comptroller must register any such person (whether or not the person so notifies the Comptroller) with effect from —

the day immediately after the end of the 30 days; or

such earlier date as may be agreed between the Comptroller and the person.”;

by deleting the words “30 days of the time when” in paragraph 6(1) of the First Schedule and substituting the words “30 days after the day on which”;

by deleting the words “time when” in paragraph 6(2) of the First Schedule and substituting the words “day on which”;

by deleting the word “from” in paragraph 6(b) of Part I of the Fifth Schedule and substituting the words “beginning on”; and

by deleting the word “from” in paragraphs 13(2) and 15 of Part I of the Fifth Schedule and substituting in each case the words “with effect from”.