S.L. 123.73 Art. 3Time within which to collect and pay tax.

Notwithstanding the provisions of article 33 of the Act and unless otherwise provided for in the Collective Investment

Schemes (Investment Income) Regulations, where a payment of investment income is effected through the services of an authorised financial intermediary as provided for in article 41A(c)(ii) of the Act, an authorised financial intermediary may collect tax and pay the tax so collected by not later than the thirtieth day of June following the year in which the payment of investment income was made.