Income Tax Management Act (Cap. 372), article 31A

31A. The tax chargeable on the income of a company shall be declared, determined, assessed and paid in the currency (or where applicable, in currencies pro rata) in which its share capital is denominated and any refunds and repayments made in accordance with the provisions of the Income Tax Acts in respect of such tax shall be made in the same currency (or, where applicable, in currencies pro rata) in which such tax was paid. Cancellation of assessments. Amended by: XXIII. 1995.2; I. 1999.2; II. 2002.80.