Cap. 123 чл. 36Obligation on recipient to declare where an election is made.

Where an election under the provisions of article 35 has been made, a recipient shall, subject to the provisions of article 12

of the Income Tax Management Act, declare the investment income to which the election relates on his tax return for the relevant year of assessment and where a declaration is made as aforesaid any tax due shall be determined as if the investment income provisions had not been enacted.