29. Section 104 of the principal enactment is hereby amended in subsection (1) of this section as follows :-
(1) in paragraph (b) of that subsection, by the substitution for the words "that section ; or", of the words "of that section;". |
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(2) in paragraph (c) of that subsection by the substitution for the words and figure "Provisions of section 111;" of the words and figure "Provisions of section 111 ;or"; and |
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(3) by the insertion immediately after paragraph (c) of that subsection, of the following new paragraph :-
| | "(d) any individual who, on or a after April 1,2005 fails to furnish within the time specified in subsection (1D) of section 98, a return which such individual is required to, furnish under that section.; | | |
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