s 7 Amendment of section 25
Section 25 of the principal Act is amended— (a) by substituting for subsection (1) the following subsection: “(1) Subject to this section, where gross income from an employment is receivable in respect of any particular period, it shall, when received in the relevant period, be treated as the gross income of the relevant person for the relevant period.”; (b) by deleting subsections (2), (2a), (3), (4) and (5); and (c) in subsection (6), by substituting for the words “for the basis period for the year of assessment following the relevant year shall be treated as receivable” the words “for the basis period for the relevant year or for the basis period for the year of assessment following the relevant year, shall be treated as deemed to have been received”.