11 (i) by the deletion of "seven hundred and twenty thousand dollars" and the substitution of "seventy-two million dollars"; (ii) in the proviso by the repeal of paragraph (b) and the substitution of— "(b) thirty-six million dollars;". (2) If a pension or other benefit in terms of the Sixth Schedule to the Income Tax Act [Chapter 23:06] was paid in each of the years of assessment ending on the 31st August, 2005, and 31st December, 2005, the pensions or benefits shall, for the purposes of that Schedule, be aggregated and treated as if they were a single pension or benefit paid in a single year of assessment consisting of twelve months ending on the 31st December, 2005. 14 Amendment of Ninth Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Ninth Schedule ("Non-Residents Shareholders’ Tax") to the Income Tax Act [Chapter 23:06] is amended in paragraph 6 ("Penalty for nonpayment of the tax") by the insertion of the following subparagraph after subparagraph (2)— "(3) If a defaulting company or agent referred to in subparagraph (1) does not pay the penalty in full on the date on which the default has ceased, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the penalty as remains unpaid by the company or agent during the period beginning on the date the default has ceased and ending on the date the penalty is paid in full, and such interest shall be recoverable by the Commissioner by action in any court of competent jurisdiction: Provided that in special circumstances the Commissioner may extend the time for payment of the penalty without charging interest.". 15 Amendment of Thirteenth Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Thirteenth Schedule ("Employees’ Tax") to the Income Tax Act [Chapter 23:06] is amended in paragraph 10 ("Failure or refusal of employers to withhold or to remit employees’ tax") by the insertion of the following subparagraph after subparagraph (3)— "(4) If a defaulting employer referred to in subparagraph (1)(b) does not pay the penalty in full on the date on which the default has ceased, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the penalty as remains unpaid by the employer during the period beginning on the date the default has ceased and ending on the date the penalty is paid in full, and such interest shall be recoverable by the Commissioner by action in any court of competent jurisdiction: Provided that in special circumstances the Commissioner may extend the time for payment of the penalty without charging interest.". 16 Amendment of Fifteenth Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Fifteenth Schedule ("Resident Shareholders’ Tax") to the Income Tax Act [Chapter 23:06] is amended in paragraph 6 ("Penalty for nonpayment of the tax") by the insertion of the following subparagraph after subparagraph (2)— "(3) If a defaulting company or nominee referred to in subparagraph (1) does not pay the penalty in full on the date on which the default has ceased, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the