PAYROLL TAX ACT 2007 (NO. 26 OF 2007) - SECT 111 New clause 26 inserted in Schedule 2 to the Duties Act 2000

PAYROLL TAX ACT 2007 (NO. 26 OF 2007) - SECT 111

At the end of Schedule 2 to the Duties Act 2000 insert —

    "     26     Payroll Tax Act 2007

    (1)     Section 267(2), as amended by section 110(b) of the Payroll Tax Act 2007 , applies to an overpayment made on or after 1 July 2004.

    (2)     Section 267(2), as in force immediately before the commencement of section 110(b) of the Payroll Tax Act 2007 , continues to apply to an overpayment made before 1 July 2004.".