22 (f) in paragraph 18(2)— (i) by the deletion of “seventy-two thousand dollars” and the substitution of “nine hundred thousand dollars”; (ii) in the proviso by the repeal of paragraph (b) and the substitution of— “(b) nine hundred thousand dollars;”. 26 Amendment of Eleventh Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Eleventh Schedule (“Decisions of the Commissioner to Which any Person may Object”) to the Income Tax Act [Chapter 23:06] is amended by the insertion of the following paragraph after paragraph (k)— “(k1) section 37A(12);”. 27 Amendment of Fifteenth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Fifteenth Schedule (“Resident Shareholders’ Tax”) to the Income Tax Act [Chapter 23:06] is amended— (a) in paragraph 2 (“Companies to withhold tax”) (1) by the deletion of “within thirty days of the date of distribution” and the substitution of “within fifteen days of the date of distribution”; (b) in paragraph 3 (“Nominees to withhold the tax not deducted by companies”) (1) by the deletion of “within thirty days of receipt of that dividend” and the substitution of “within fifteen days of receipt of that dividend”; (c) in paragraph 4 (“Shareholders to pay the tax not withheld by company or nominee”) by the deletion of “within thirty days of the date of distribution of the dividend” and the substitution of “within fifteen days of the date of distribution of the dividend”. 28 Amendment of Sixteenth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Sixteenth Schedule (“Non-Residents’ Tax on Interest”) to the Income Tax Act [Chapter 23:06] is amended— (a) in paragraph 2 (“Payers to withhold tax”) (1)by the deletion of “within thirty days of the date of payment” and the substitution of “within fifteen days of the date of payment”; (b) in paragraph 3 (“Agents to withhold tax not deducted by payer”) (1) by the deletion of “within thirty days of the date of receipt of the interest” and the substitution of “within fifteen days of the date of receipt of the interest”; (c) in paragraph 4 (“Payee to pay tax not withheld by payer or agent”) by the deletion of “within thirty days of the date of payment of the fees” and the substitution of “within fifteen days of the date of payment of the fees”. 29 Amendment of Seventeenth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Seventeenth Schedule (“Non-Residents’ Tax on Fees”) to the Income Tax Act [Chapter 23:06] is amended—