3
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There are a few other amendments which are purely
technical in nature, and the title of the Bill itself is being
changed to recognise that our deliberations have taken us over
the year end into 1985.
Although the arrangements as now agreed will not please everybody, it is necessary to recognize that the Commissioner has the power to insist on the payment of tax without any holdover. In the absence of the provisions of this Bill the only alternative would be for the Commissioner to adopt a far tougher attitude towards the holdover system. The compromise now agreed seems to strike a fair balance, and for this reason, Sir, I support the motion.