Section 16B: Interpretation
This section is inserted by Finance Act 2017, section 26.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
16B. Interpretation
In this Sub-part –
(cid:179)leviable income(cid:180) means the sum of –
(a) the chargeable income of an individual, and
(b) the dividends paid to that individual by a resident
company and a co-operative society registered
under the Co-operatives Act 2016(cid:30)
(cid:179)solidarity levy(cid:180) –
(a) means the solidarity levy referred to in
section 16C(cid:30) and
(b) includes any penalty and interest imposed under
this Act.
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