23 (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 fees” and the substitution of “within fifteen days of the date of receipt of the fees”; (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”. 30 Amendment of Eighteenth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Eighteenth Schedule (“Non-Residents’ Tax on Remittances”) to the Income Tax Act [Chapter 23:06] is amended in paragraph 2 (“Non-resident persons to pay tax”) by the deletion of “within thirty days of the date of remittance” and the substitution of “within fifteen days of the date of remittance”. 31 Amendment of Nineteenth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Nineteenth Schedule (“Non-Residents’ Tax on Royalties”) 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 royalties” and the substitution of “within fifteen days of the date of receipt of the royalties”; (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 royalties” and the substitution of “within fifteen days of the date of payment of the royalties”. 32 Amendment of Twenty-First Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, the Twenty-First Schedule ("Residents' Tax on Interest") to the Income Tax Act [Chapter 23:06] is amended– (a) in paragraph 2 ("Financial institutions to withhold tax") (1) by the deletion of "on or before the last day of the month following the month in which the payment was made" and the substitution of "on or before the fifteenth day of the month following the month in which the payment was made"; (b) in paragraph 3 ("Agents to withhold tax not deducted by payee") (1) by the deletion of "on or before the last day of the month following the month in which the interest was received" and the substitution of "on or before the fifteenth day of the month following the month in which the interest was received";